GST refund procedures govern cash ledger balances, unutilized input tax credit, export refunds, and filing timelines. GST refund under section 54 covers balance in the electronic cash ledger, unutilized input tax credit for zero-rated supplies and inverted duty structure, and certain inward supplies to notified international and diplomatic entities. Refund claims are generally to be filed within two years from the relevant date, with an exception for excess cash-ledger balance. Rule 89 prescribes electronic filing, evidence requirements, special rules for SEZ and deemed exports, and the forms used for acknowledgement, deficiencies, provisional refund, final sanction, and withholding.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST refund procedures govern cash ledger balances, unutilized input tax credit, export refunds, and filing timelines.
GST refund under section 54 covers balance in the electronic cash ledger, unutilized input tax credit for zero-rated supplies and inverted duty structure, and certain inward supplies to notified international and diplomatic entities. Refund claims are generally to be filed within two years from the relevant date, with an exception for excess cash-ledger balance. Rule 89 prescribes electronic filing, evidence requirements, special rules for SEZ and deemed exports, and the forms used for acknowledgement, deficiencies, provisional refund, final sanction, and withholding.
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