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of <h1>Understanding Tax Refund Process Under Section 38 of GST Law: Key Steps and Limitations Explained</h1> Section 38 of the Model GST Law outlines the process for claiming tax refunds. A person can apply for a refund of tax and interest within two years from the relevant date, unless paid under protest. Refunds for unutilized input tax credit are allowed mainly for exports, excluding goods subject to export duty. Applications must include prescribed evidence, though claims under five lakh rupees require only a declaration. The proper officer must decide on refunds within 90 days, with certain cases allowing provisional refunds. Refunds may be withheld if the applicant has outstanding tax obligations. Refunds under one thousand rupees are not processed.
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