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of <h1>Section 54 of Tripura GST Act 2017: Tax Refunds, Claim Deadlines, and Conditions for Unutilized Input Tax Credits</h1> Section 54 of the Tripura Goods and Services Tax Act, 2017, outlines the procedure for claiming tax refunds. Applicants must file a refund claim within two years of the relevant date, with exceptions for certain entities like UN agencies, which have six months. Refunds can be claimed for unutilized input tax credits under specific conditions, such as zero-rated supplies. Documentation proving the refund is due and that the tax incidence hasn't been passed on is required, except for claims under two lakh rupees. The proper officer must process complete applications within sixty days, with provisional refunds possible for zero-rated supplies. Refunds may be withheld if the applicant has outstanding tax liabilities or if it may affect revenue. Refunds are not issued for amounts under one thousand rupees.
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