{"id":6822,"date":"2021-12-17T04:56:53","date_gmt":"2021-12-17T04:56:53","guid":{"rendered":"https:\/\/msassociates.pro\/articles\/?p=6822"},"modified":"2025-02-11T09:48:12","modified_gmt":"2025-02-11T09:48:12","slug":"refund-under-gst-as-per-section-54","status":"publish","type":"post","link":"https:\/\/www.msassociates.pro\/articles\/refund-under-gst-as-per-section-54\/","title":{"rendered":"Refund under GST as per section 54"},"content":{"rendered":"<h2>What can be claimed as Refund?<\/h2>\n<ul>\n<li>ANY unutilized input tax credit (whether supply has been made as Zero-rated or Taxable supply under inverted duty structure)<\/li>\n<li>Tax paid by any specified agency (Like UN, Red Cross, Embassies)<\/li>\n<\/ul>\n<h3>What procedures need to be followed?<\/h3>\n<ul>\n<li>File application u\/s 54(1) within 2 years if claiming refund of any tax or interest paid by him, this can be claimed by filing return \u201cRFD-1\u201d<\/li>\n<li>File application u\/s 54(1) anytime to claim refund in the return furnished u\/s 39 of any amount available in electronic cash ledger u\/s 49(6), this can be claimed by making a refund application<\/li>\n<\/ul>\n<p>If you have any balance in GST Credit account or you have paid the Tax\/Interest, and you wish to claim the same as refund, we will be happy to clarify the positions.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>What can be claimed as Refund? ANY unutilized input tax credit (whether supply has been made as Zero-rated or Taxable supply under inverted duty structure) Tax paid by any specified agency (Like UN, Red Cross, Embassies) What procedures need to be followed? File application u\/s 54(1) within 2 years if claiming refund of any tax [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6822","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Refund under GST as per section 54<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.msassociates.pro\/articles\/refund-under-gst-as-per-section-54\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Refund under GST as per section 54\" \/>\n<meta property=\"og:description\" content=\"What can be claimed as Refund? ANY unutilized input tax credit (whether supply has been made as Zero-rated or Taxable supply under inverted duty structure) Tax paid by any specified agency (Like UN, Red Cross, Embassies) What procedures need to be followed? 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