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

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

State of Odisha - Subsection

Section 54(3)(ii) in Odisha 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 on the recommendations of the Council: -

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State of Odisha - Subsection

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