Section 54(1) in Telangana Goods and Services Tax Act, 2017
(1)Any person claiming refund of any 78[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 as per sub-section (6) of section 49, may claim such refund in the return furnished under section 39 in such manner as may be prescribed.
