Section 54 - Refund of tax.

Tax refund claims rules: two-year time limit, evidence required, 60-day decision, provisional 90% for zero-rated supplies

Any person may apply for refund of tax, interest or other amounts within two years from the relevant date; certain notified persons (UN agencies, consulates, etc.) have a two-year window from quarter-end. Registered persons may claim unutilised input tax credit refunds for specified cases (notably zero-rated supplies and where input tax rates exceed output rates), subject to exclusions. Applications require prescribed documentary evidence (smaller claims may rely on a declaration). Proper officers must decide within 60 days and may provisionally pay 90% of zero-rated claims; refunds may be credited to the Fund or paid directly for specified categories. Refunds can be withheld or adjusted for non-filing, unpaid liabilities, or suspected fraud; limited interest and minimum amount rules apply.