Refund on account of Assessment/Provisional Assessment/ Appeal/ any other Order enabled
The taxpayers can now file online application to claim refund on account of Assessment/Provisional Assessment/ Appeal/ any other Order on GST Portal.
(refer Section 54(1) of CGST Act 2017)
Extract of Section 54 of CGST Act,2017
Section 54 – Refund of tax
54 (1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed:
Provided that a registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in the return furnished under section 39 in such manner as may be prescribed.