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of <h1>Understanding Tax Refund Claims Under Section 54 of the West Bengal GST Act, 2017: Key Procedures and Deadlines</h1> Section 54 of the West Bengal Goods and Services Tax Act, 2017, outlines the procedures for claiming tax refunds. Individuals or entities must apply within two years from the relevant date, while certain international organizations have a six-month window. Refunds can be claimed for unutilized input tax credits, zero-rated supplies, or taxes paid on unprovided supplies. Applications must include evidence unless the refund is under two lakh rupees, where a declaration suffices. The proper officer must process refunds within sixty days, with provisional refunds available for zero-rated supplies. Refunds can be withheld if returns are pending or if fraud is suspected. Refunds under one thousand rupees are not paid.
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