Restriction of refund of un-utilised ITC u/s.54(3) of the KGST Act, 2017 in case of services of certain category.

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..... ions - Karnataka SGST - FINANCE SECRETARIAT NOTIFICATION (15/2017) No. FD 48 CSL 2017, Bengaluru, dated: 29.06.2017. In exercise of the powers conferred by sub-section (3) of sectio .....

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..... e II of the Karnataka Goods and Services Tax Act . 2. This notification shall come into force with effect from the 1st day of July, 2017. By order and in the name of the Governor of Karnataka .....

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