The Central Board of Indirect Taxes and Customs (CBIC) on October 19, 2023, issued a notification regarding the Supplies of goods in respect of which no refund of unutilized input tax credit shall be allowed under section 54 (3).
Hereby makes further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 5/2017- Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 667b(E) dated June 28, 2017.
This notification shall come into force with effect from October 20, 2023.
[NOTIFICATION No. 20/2023- Cenral Tax (Rate)]
