Section 54(14)(e) in The Jammu and Kashmir Goods and Services Tax Act, 2017

[Cites 0, Cited by 0] [Section 54(14)] [Section 54] [Entire Act]

(e)in the case of refund of unutilized input tax credit under sub-section (3) , the end of the financial year in which such claim for refund arises;

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