Section 54(3)(ii) in Telangana Goods and Services Tax Act, 2017

[Cites 0, Cited by 0] [Section 54(3)] [Section 54] [Entire Act]

State of Telangana - Subsection

Section 54(3)(ii) in Telangana Goods and Services Tax Act, 2017

(ii)where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), except supplies of goods or services or both [as may be notified by the Government] [Substituted by Act 3 of 2019 (w.e.f.01.07.2017).] on the recommendations of the Council:

Legal Document View

Unlock Advanced Research with PRISMAI

State of Telangana - Subsection

Section 54(3)(ii) in Telangana Goods and Services Tax Act, 2017