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of <h1>Uttarakhand Extends GST Refund Application Period for UN Agencies and Consulates to 18 Months from 6 Months.</h1> The Government of Uttarakhand has issued a notification under the Uttarakhand Goods and Services Tax Act, 2017, allowing specified persons, including certain United Nations agencies and foreign consulates, to claim tax refunds on inward supplies of goods or services. Originally, applications for refunds had to be submitted within six months from the end of the quarter in which the supplies were received. However, this notification extends the filing period to eighteen months. The notification, effective from March 28, 2018, outlines the process for submitting refund applications to the jurisdictional tax authority.
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