Refund of tax under GST: procedures, eligibility, documentary requirements, provisional payments and conditions for withholding. Section 54 prescribes the refund mechanism under West Bengal GST: time limits for applications, eligibility for refund of unutilised input tax credit ... Summary
Refund of tax under GST: procedures, eligibility, documentary requirements, provisional payments and conditions for withholding.
Section 54 prescribes the refund mechanism under West Bengal GST: time limits for applications, eligibility for refund of unutilised input tax credit (restricted to specified cases), documentary requirements or a declaratory alternative for small claims, power of the proper officer to grant, provisionally pay or withhold refunds, sixty-day order timeline for complete applications, conditions for withholding or deduction where returns are pending or liabilities exist, interest entitlement on withheld refunds if later allowed, and defined meanings for "refund" and "relevant date."
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