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of <h1>Understanding Tax Refunds Under Section 54 of Orissa GST Act: Eligibility, Time Limits, and Conditions</h1> Section 54 of the Orissa Goods and Services Tax Act, 2017, outlines the provisions for claiming a tax refund. Individuals or entities can apply for a refund of tax and interest within two years from the relevant date. Special provisions exist for United Nations agencies and foreign consulates, allowing them to apply within six months from the end of the relevant quarter. Refunds for unutilized input tax credit are allowed under specific conditions, such as zero-rated supplies. Applications must be supported by evidence, and refunds are subject to verification by tax officers. Refunds are withheld if the applicant has outstanding tax liabilities or if the refund amount is less than one thousand rupees.
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