https://www.taxtmi.com/acts?id=26670 Section 54 sets out the procedure and conditions for claiming refunds under the Tripura GST Act: applications must be made within the prescribed period from the relevant date, supported by prescribed documentary evidence or a declaration for small claims, and claims for unutilised input tax credit are permitted only in specified circumstances. The proper officer must adjudicate and ordinarily issue an order within sixty days; provisional refunds may be granted for zero-rated supplies, while refunds may be withheld or adjusted where returns are outstanding, liabilities exist, or revenue risk is found, with interest payable if withheld refunds are later allowed. en-us Wed, 21 Jun 2017 16:06:29 +0530 Wed, 12 Jul 2017 09:52:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26670 Section 54 sets out the procedure and conditions for claiming refunds under the Tripura GST Act: applications must be made within the prescribed period from the relevant date, supported by prescribed documentary evidence or a declaration for small claims, and claims for unutilised input tax credit are permitted only in specified circumstances. The proper officer must adjudicate and ordinarily issue an order within sixty days; provisional refunds may be granted for zero-rated supplies, while refunds may be withheld or adjusted where returns are outstanding, liabilities exist, or revenue risk is found, with interest payable if withheld refunds are later allowed. Act-Rules GST - States Wed, 21 Jun 2017 16:06:29 +0530 https://www.taxtmi.com/acts?id=26670