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of <h1>Section 54 of Maharashtra GST Act: Refund Provisions, Deadlines, and Conditions for Individuals and Specific Entities Explained</h1> Section 54 of the Maharashtra Goods and Services Tax Act, 2017, outlines the provisions for claiming a refund of tax and interest paid. Individuals must apply within two years from the relevant date, while specific entities like UN agencies have six months. Refunds for unutilized input tax credit are permitted only in specific cases, such as zero-rated supplies. Applications must be supported by prescribed evidence, and refunds under Rs. 2 lakh require a declaration. Officers must process applications within 60 days, with provisional refunds available for zero-rated supplies. Refunds may be withheld if the applicant has outstanding tax liabilities or pending legal proceedings.
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