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of <h1>Claim Tax Refunds Under Section 54: Key Provisions, Deadlines, and Eligibility for Individuals and Special Agencies</h1> Section 54 of the Uttar Pradesh Goods and Services Tax Act, 2017, outlines the provisions for claiming tax refunds. Individuals or entities can apply for a refund of tax and interest within two years from the relevant date, using prescribed forms and procedures. Special agencies like the United Nations and certain organizations have a six-month window for refund applications. Refunds are available for unutilized input tax credits under specific conditions, such as zero-rated supplies. The process requires documentary evidence, and refunds may be withheld if tax obligations are unmet. Refunds under specific circumstances are paid directly to applicants, and amounts under one thousand rupees are not refunded.
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