NOTIFICATION NO.5/2017-STATE TAX (RATE) : Bihar GST
SECTION 54 OF THE BIHAR GOODS AND SERVICES TAX ACT, 2017 – REFUND OF TAX NOTIFIED SUPPLIES OF GOODS IN RESPECT OF WHICH NO REFUND OF UN-UTILISED INPUT TAX CREDIT SHALL BE ALLOWED WHERE RATE OF TAX ON INPUT IS HIGHER THAN RATE OF TAX ON OUTPUT SUPPLIES OF SUCH GOODS NOTIFICATION NO.5/2017-STATE TAX (RATE)… Read More »