Refund of Input Tax Credit: procedural conditions, documentation and withholding rules determine entitlement and payment.

Refunds are claimable within prescribed time limits and, for registered persons, unutilised input tax credit may be claimed only in prescribed cases such as zero-rated supplies without payment and where input tax rates exceed output rates, subject to statutory exclusions. Applications must be supported by prescribed documentary evidence or, for smaller claims, by a declaration. The proper officer may grant provisional refunds for zero-rated supplies, must adjudicate within the statutory period, and may withhold or adjust refunds where returns, taxes or appeals are pending or fraud is suspected, with limited interest payable if refund is later confirmed.

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