Section 54(8)(e) in Uttarakhand Goods and Services Tax Act, 2017

[Cites 0, Cited by 0] [Section 54(8)] [Section 54] [Entire Act]

State of Uttarakhand - Subsection

Section 54(8)(e) in Uttarakhand Goods and Services Tax Act, 2017

(e)[ in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under Section 39 for the period in which such claim for refund arises.] [Substituted by Uttarakhand Act No. 31 of 2018, dated 11.10.2018.]

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State of Uttarakhand - Subsection

Section 54(8)(e) in Uttarakhand Goods and Services Tax Act, 2017