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of <h1>Claiming Tax Refunds Under Section 54 of Meghalaya GST Act 2017: Key Rules and Timelines for Applicants</h1> Section 54 of the Meghalaya Goods and Services Tax Act, 2017, outlines the procedures for claiming tax refunds. Applicants must file refund claims within two years from the relevant date, with exceptions for specific entities like UN agencies, which have a six-month window. Refunds are allowed for unutilized input tax credits under certain conditions, such as zero-rated supplies or higher input tax rates. Claims must include documentary evidence unless the amount is below two lakh rupees. The proper officer processes claims, with provisional refunds available for exports. Refunds can be withheld if the applicant has pending tax obligations or ongoing legal proceedings. Refunds under one thousand rupees are not processed.
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