Section 54(8) in Uttarakhand Goods and Services Tax Act, 2017
(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 -(a)refund of tax paid on [such zero rated supplies] [Substituted 'zero-rated supplies of goods or services or both' by Uttarakhand Act No. 31 of 2018, dated 11.10.2018.] or on inputs or input services used in making such zero-rated supplies;(b)refund of unutilised input tax credit under sub-section (3);(c)refund of tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued, or where a refund voucher has been issued;(d)refund of tax in pursuance of section 77;(e)[ in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under Section 39 for the period in which such claim for refund arises.] [Substituted by Uttarakhand Act No. 31 of 2018, dated 11.10.2018.](f)the tax or interest borne by such other class of applicants as the Government may, on the recommendations of the Council, by notification, specify.
