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of <h1>Tax Refund Procedures Under Section 54: Eligibility, Timelines, and Conditions for GST Refunds Explained</h1> Section 54 of the Delhi Goods and Services Tax Act, 2017, outlines the procedures for claiming tax refunds. Individuals or entities can apply for a refund of taxes and interest within two years from the relevant date. Specific provisions apply to UN agencies, consulates, and other notified entities, allowing them to apply within six months of the relevant quarter. Refunds of unutilized input tax credit are permitted under certain conditions, such as zero-rated supplies. Applicants must provide documentary evidence, except for claims under two lakh rupees. Refunds are processed by the proper officer, with specific timelines and conditions for provisional and final settlements. Refunds are withheld if the applicant has outstanding tax liabilities or if fraud is suspected. Refunds under one thousand rupees are not processed.
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