https://www.taxtmi.com/acts?id=26044 Section 54 prescribes the refund mechanism under West Bengal GST: time limits for applications, eligibility for refund of unutilised input tax credit (restricted to specified cases), documentary requirements or a declaratory alternative for small claims, power of the proper officer to grant, provisionally pay or withhold refunds, sixty-day order timeline for complete applications, conditions for withholding or deduction where returns are pending or liabilities exist, interest entitlement on withheld refunds if later allowed, and defined meanings for "refund" and "relevant date." en-us Sat, 17 Jun 2017 13:20:12 +0530 Thu, 29 Jun 2017 16:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26044 Section 54 prescribes the refund mechanism under West Bengal GST: time limits for applications, eligibility for refund of unutilised input tax credit (restricted to specified cases), documentary requirements or a declaratory alternative for small claims, power of the proper officer to grant, provisionally pay or withhold refunds, sixty-day order timeline for complete applications, conditions for withholding or deduction where returns are pending or liabilities exist, interest entitlement on withheld refunds if later allowed, and defined meanings for "refund" and "relevant date." Act-Rules GST - States Sat, 17 Jun 2017 13:20:12 +0530 https://www.taxtmi.com/acts?id=26044