Section 54: Refund of tax

Q: What does Section 54 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) deal with?

Section 54 GST pertains to "Refund of tax". It is part of the The Maharashtra Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 54 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs refund of tax. As verified on 22 May 2026.

Q: Is Section 54 GST still in force?

Yes, Section 54 of the The Maharashtra Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 54 GST?

धारा 54 GST is the Devanagari Hindi reference for Section 54 of the The Maharashtra Goods and Services Tax Rules, 2017. Section 54 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs refund of tax. As verified on 22 May 2026.

Q: What is Dhara 54 GST?

Dhara 54 GST is the Roman Hindi reference for Section 54 of the The Maharashtra Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 54 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs refund of tax. As verified on 22 May 2026.

Q: How to cite Section 54 of The Maharashtra Goods and Services Tax Rules, 2017?

Cite as: "Section 54, The Maharashtra Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Maharashtra Goods and Services Tax Rules, 2017, 2017, § 54 (India).

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(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.

(2)

A specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries or any other person or class of persons, as notified under section 55, entitled to a refund of tax paid by it on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of six months from the last day of the quarter in which such supply was received.

(3)

Subject to the provisions of sub-section (10), a registered person may claim refund of any unutilised input tax credit at the end of any tax period :

Provided that no refund of unutilised input tax credit shall be allowed in cases other than-

(4)

The application shall be accompanied by-

(5)

If, on receipt of any such application, the proper officer is satisfied that the whole or part of the amount claimed as refund is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund referred to in section 57.

(6)

Notwithstanding anything contained in sub-section (5), the proper officer may, in the case of any claim for refund on account of zero-rated supply of goods or services or both made by registered persons, other than such category of registered persons as may be notified by the Government on the recommendations of the Council, refund on a provisional basis, ninety per cent. of the total amount so claimed, excluding the amount of input tax credit provisionally accepted, in such manner and subject to such conditions, limitations and safeguards as may be prescribed and thereafter make an order under sub-section (5) for final settlement of the refund claim after due verification of documents furnished by the applicant.

(7)

The proper officer shall issue the order under sub-section (5) within sixty days from the date of receipt of application complete in all respects.

(8)

Notwithstanding anything contained in sub-section ( 5), the refundable amount shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to -

(9)

Notwithstanding anything to the contrary contained in any judgement, decree, order or direction of the Appellate Tribunal or any court or in any other provisions of this Act or the rules made thereunder or in any other law for the time being in force, no refund shall be made except in accordance with the provisions of sub-section (8).

(10)

Where any refund is due under sub-section (3) to a registered person who has defaulted in furnishing any return or who is required to pay any tax, interest or penalty, which has not been stayed by any court, Tribunal or Appellate Authority by the specified date, the proper officer may-

(11)

Where an order giving rise to a refund is the subject matter of an appeal or further proceedings or where any other proceedings under this Act is pending and the Commissioner is of the opinion that grant of such refund is likely to adversely affect the revenue in the said appeal or other proceedings on account of malfeasance or fraud committed, he may, after giving the taxable person an opportunity of being heard, withhold the refund till such time as he may determine.

(12)

Where a refund is withheld under sub-section (11), the taxable person shall, notwithstanding anything contained in section 56, be entitled to interest at such rate not exceeding six per cent. as may be notified on the recommendations of the Council, if as a result of the appeal or further proceedings he becomes entitled to refund.

(13)

Notwithstanding anything to the contrary contained in this section, the amount of advance tax deposited by a casual taxable person or a nonresident taxable person under sub-section (2) of section 27, shall not be refunded unless such person has, in respect of the entire period for which the certificate of registration granted to him had remained in force, furnished all the returns required under section 39.

(14)

Notwithstanding anything contained in this section, no refund under sub-section (5) or sub-section (6) shall be paid to an applicant, if the amount is less than one thousand rupees.

Explanation.—For the purposes of this section,-

(1)

"refund " includes refund of tax paid on zero-rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies, or refund of tax on the supply of goods regarded as deemed exports, or refund of unutilised input tax credit as provided under sub-section (3).

(2)

"relevant date " means -