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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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.
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