https://www.taxtmi.com/article/detailed?id=16099 Supplementary refund under GST is an additional refund claim filed after the original application where the full eligible refund was not claimed, some invoices or amounts were missed, or only part of the refund was sanctioned. It is recognised through Section 54 of the Central Goods and Services Tax Act, 2017 and the related rules, with each refund claim treated as independent if it satisfies the statutory conditions and is filed within two years from the relevant date. Procedural defects, technical errors, and portal issues should not defeat a legally admissible refund, but duplication and unjust enrichment remain restrictions. en-us Mon, 30 Mar 2026 08:48:35 +0530 Mon, 30 Mar 2026 08:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16099 Supplementary refund under GST is an additional refund claim filed after the original application where the full eligible refund was not claimed, some invoices or amounts were missed, or only part of the refund was sanctioned. It is recognised through Section 54 of the Central Goods and Services Tax Act, 2017 and the related rules, with each refund claim treated as independent if it satisfies the statutory conditions and is filed within two years from the relevant date. Procedural defects, technical errors, and portal issues should not defeat a legally admissible refund, but duplication and unjust enrichment remain restrictions. Articles Goods and Services Tax - GST Mon, 30 Mar 2026 08:48:35 +0530 https://www.taxtmi.com/article/detailed?id=16099