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Circular No. 33/07/2018-GST Non-Utilization of Cenvat Credit in certain cases U/S 140 of CGST

CBEC releases directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit!

Voluntary Registration can now be cancelled before completion of one year!

Refund of unutilised Input Tax Credit (ITC)
GST