Section 54
Refund of tax
In force
Rules linked to this section
- Rule 89Application for refund of tax, interest, penalty, fees or any other amount
- Rule 90Acknowledgement
- Rule 91Grant of provisional refund
- Rule 92Order sanctioning refund
- Rule 93Credit of the amount of rejected refund claim
- Rule 96Refund of integrated tax paid on goods or services exported out of India
- Rule 96ARefund of integrated tax paid on export of goods or services under LUT
- Rule 96BRecovery of refund of unutilised input tax credit
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-54.html
- Source confidence: Pending verification
Quick facts
- Section
- 54
- Chapter
- XI
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 8