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No provisional refund of ITC if zero-rated supplier didn’t file returns of 3 consecutive periods: Jharkhand Govt.

September 1, 2017

SECTION 54 OF THE JHARKHAND GOODS AND SERVICES TAX ACT, 2017 - REFUND OF TAX - CONDITIONS OF NON-AVAILABILITY OF REFUND OF UNUTILISED ITC FOR SUPPLY OF SERVICES

NOTIFICATION NO. SO 69 [F.NO.VAR.KAR/GST/07/2017], DATED 26-8-2017

In exercise of the powers conferred by sub-section (6) of section 54 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as "the said Act"), the State Government, on the recommendation of the Goods and Services Tax Council, hereby notifies the following category of registered persons who shall not be eligible for refund of ninety per cent of the total amount claimed as refund on account of zero-rated supply of goods or services or both on a provisional basis, namely:—

i.  any registered person who has been granted registration under the said Act or under the existing law within a period of six months from the date of application for refund; or
ii.  any registered person who has not furnished the returns for three consecutive tax periods immediately preceding the date of application for refund.

2. This notification shall be deemed to be effective from 17th August, 2017.

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