Clarification on refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics - regarding.

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..... Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics - regarding. Doubts have been raised regarding the restrictions of refund of unutilized input tax credit .....

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..... be notified by the Government on the recommendations of the Council. 2.2 Based on the recommendations of the GST Council, Notification No. 5/2017-Central Tax(Rate) dated 28.06.2017 [as amended from time to time] has been issued under clause (ii) of the proviso to sub-section (3) of section 54 of the CGST Act, 2017 restricting refund of unutilised input tax credit of GST paid on inputs in respect .....

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