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of <h1>Understanding Tax Refunds Under Section 54 of the Puducherry GST Act, 2017: Key Provisions and Conditions</h1> Section 54 of the Puducherry Goods and Services Tax Act, 2017, outlines the process for claiming tax refunds. Individuals or entities can apply for refunds of tax and interest within two years from the relevant date, with specific provisions for registered persons and certain international organizations. Refunds are available for unutilized input tax credit under specific conditions, such as zero-rated supplies without tax payment. Applications must include prescribed documentation, and refunds are generally credited to a designated fund, except in specific cases where direct payment to the applicant is warranted. Refunds can be withheld if the applicant has pending tax liabilities or ongoing appeals. Refunds under certain thresholds are not processed, and specific timelines and conditions apply for different refund scenarios.
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