Supplies not eligible for refund of unutilised ITC under UTGST Act

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..... erred by clause (xiv) of section 21 of the Union Territory Goods and Services Tax, 2017 (14 of 2017) , read with sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) , the Central Government, on the recommendations of the Council hereby notifies that no refund of unutilised input tax credit shall be allowed under clause (xiv) of section 21 of the said .....

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..... ia ***************** NOTES:- 1. Substituted vide Notification No. 15/2023-Union Territory Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 before it was read as, specified in sub-item (b) of item 5 of Schedule II of the Central Goods and Services Tax Act - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - .....

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