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of <h1>Finance Bill 2022 Updates: Amendments to Section 54 of CGST Act, Extending Refund Claim Period & New SEZ Filing Clause</h1> Clause 112 of the Finance Bill, 2022, proposes amendments to section 54 of the Central Goods and Services Tax Act. It modifies sub-section (1) to specify that refund claims from the electronic cash ledger must follow a prescribed form and manner. Sub-section (2) is amended to extend the refund claim period to two years from the end of the quarter when the supply was received. Changes to sub-section (10) broaden its applicability to all refund claims. Additionally, a new sub-clause (ba) is added to clarify the filing date for refund claims related to supplies to Special Economic Zones.
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