Refund of tax under GST: Section 54 sets filing limits, evidence requirements, provisional refund, withholding, and relevant dates. Section 54 prescribes the framework for refund of tax, interest, other amounts paid, unutilised input tax credit, and refunds relating to exports, deemed exports, zero-rated supplies, excess payment, and notified applicants. It sets the time limits for filing refund applications, defines the relevant date for different refund situations, and requires documentary evidence or a declaration to establish entitlement and non-passing of tax incidence. The provision also governs provisional refund, final sanction, withholding, adjustment against liabilities, minimum refund limits, and interest where a withheld refund later becomes due.