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<h1>Understanding Tax Refund Claims Under Section 54 of Rajasthan GST Act 2017: Key Timelines and Conditions</h1> Section 54 of the Rajasthan Goods and Services Tax Act, 2017, outlines the provisions for claiming a tax refund. Individuals or entities can apply for a refund of tax and interest within two years from the relevant date. Specific entities like UN agencies and foreign embassies have a six-month window. Refunds for unutilized input tax credit are allowed under certain conditions, such as zero-rated supplies. Applications must include prescribed evidence, but claims under two lakh rupees require only a declaration. The proper officer must process refunds within 60 days, with provisions for withholding or adjusting refunds against outstanding liabilities. Refunds under certain conditions are credited directly to the applicant.