Amendment in the F.12(56)FD/Tax/2017-pt-I-44 dated 29-06-2017, related to notifying the goods in respect of which no refund of unutilised input tax credit shall be allowed. - F.12(56)FD/Tax/2017-Pt-III-076 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: July 26, 2018 In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendment in this department's notification number F.12(56)FD/Tax/2017-Pt-I-44 dated 29th June, 2017, with effect from 27 th July, 2018, namely:- AMENDMENT In the said notification, in the opening paragraph, the following proviso shall be inserted, namely:- Provided that,- (i) nothing contained in this notification shall apply to the input tax credit accumulated on supplies received on or after the 15t day of August, 2018, in respect of goods mentioned at serial numbers 1, 2, 3, 4, 5, 6, 6A, 6B, 6C and 7 of the Table below; and (ii) in respect of said goods, the accumulated input tax credit lying unutilised in balance, after payment of tax for and upto the month of July, 2018, on the inward supplies received upto the 31st day of July 2018, shall lapse. . [F.12(56)FD/Tax/2017-Pt-III-076] By Order of the Governor, (Anandhi) Joint Secretary to the Government