https://www.taxtmi.com/manuals?id=2547 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. en-us Fri, 31 Mar 2023 11:48:00 +0530 Thu, 25 Jun 2026 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2547 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. Manuals GST Fri, 31 Mar 2023 11:48:00 +0530 https://www.taxtmi.com/manuals?id=2547