Refund claim procedure extended: prescribed form required and limitation period extended for inward supply tax refund claims. Amendments to section 54 require refund claims of electronic cash ledger balances to be made in the prescribed form and manner; extend the time limit for claiming refund of tax paid on inward supplies by the specified person measured from the last day of the quarter in which the supply was received; broaden sub-section (10) to cover all refund claims by deleting a limiting cross-reference; and add an Explanation clarifying that, for zero-rated supplies to SEZ developers or units where refunds are available on supplies or inputs, the relevant date is the due date for filing the return under section 39 for those supplies.