Notification No. 54/2018
Date: October 9, 2018
Subject: Amendment to CGST Rules relating to refund of unutilised ITC and IGST refunds
Description:
Issued as the CGST (Twelfth Amendment) Rules, 2018, this notification amends rules 89 and 96. It allows refund of unutilised ITC even where some inputs were procured under concessional or exemption notifications, subject to conditions. It also aligns IGST refund restrictions to exclude capital goods received under EPCG. The amendment clarifies export refund eligibility.
Amendment:
This notification amends notification No. 3/2017