Section 54 - Refund of tax.

Refund of tax claims: eligibility, documentation, provisional payments and conditions under the GST refund regime.

Section 54 sets out the procedure and conditions for claiming refunds under the Tripura GST Act: applications must be made within the prescribed period from the relevant date, supported by prescribed documentary evidence or a declaration for small claims, and claims for unutilised input tax credit are permitted only in specified circumstances. The proper officer must adjudicate and ordinarily issue an order within sixty days; provisional refunds may be granted for zero-rated supplies, while refunds may be withheld or adjusted where returns are outstanding, liabilities exist, or revenue risk is found, with interest payable if withheld refunds are later allowed.