Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3)


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Notification No : 05/2017-Central Tax (Rate)
Source : http://www.cbic.gov.in/htdocs-cbec/gst/Notification-for-restriction-of-ITC-CGST.pdf



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Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

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