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of <h1>Nagaland GST Act Section 54: Procedures and Conditions for Claiming Tax Refunds within Two Years of Relevant Date</h1> Section 54 of the Nagaland Goods and Services Tax Act, 2017, outlines the procedures for claiming tax refunds. Individuals or entities can apply for refunds within two years from the relevant date, with specific provisions for registered persons and certain international organizations. Refunds are available for zero-rated supplies and unutilized input tax credits, subject to conditions. Applications must be accompanied by prescribed evidence, except for claims under two lakh rupees. Refunds may be withheld for tax defaults or ongoing legal proceedings. The section specifies conditions under which refunds are credited directly to applicants and outlines relevant dates for refund eligibility.
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