https://www.taxtmi.com/acts?id=40735 The refund framework under section 54 of the Central Goods and Services Tax Act was amended to modify the conditions and timelines for claiming refunds. The proviso to sub-section (1) was aligned by substituting the reference to the return furnished under section 39 with "such form and"; sub-section (2) was amended by extending the refund claim period from six months to two years; and sub-section (10) was corrected by omitting the words "under sub-section (3)". A new Explanation clause clarifies the due date reference for zero-rated supplies to a Special Economic Zone developer or unit. en-us Mon, 28 Mar 2022 14:49:45 +0530 Thu, 25 Jun 2026 16:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40735 The refund framework under section 54 of the Central Goods and Services Tax Act was amended to modify the conditions and timelines for claiming refunds. The proviso to sub-section (1) was aligned by substituting the reference to the return furnished under section 39 with "such form and"; sub-section (2) was amended by extending the refund claim period from six months to two years; and sub-section (10) was corrected by omitting the words "under sub-section (3)". A new Explanation clause clarifies the due date reference for zero-rated supplies to a Special Economic Zone developer or unit. Act-Rules F. Acts / Amendment Acts Mon, 28 Mar 2022 14:49:45 +0530 https://www.taxtmi.com/acts?id=40735