GST refund procedure allows provisional disbursement and final settlement subject to prescribed documentation, verification, and withholding for defaults.

Section 54 prescribes the statutory mechanism for GST refunds, including filing deadlines, prescribed application form and documentary evidence demonstrating entitlement and non-passing on of tax; provisions for provisional disbursement and final settlement (notably for exports and unutilised input tax credit); the proper officer's authority to determine, credit or pay refunds; and withholding, deduction or suspension of refunds where returns are outstanding, liabilities exist, or revenue risk from fraud or malfeasance is perceived, with limited entitlement to interest if ultimately allowed.

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