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of <h1>Section 48: GST Refund Procedures for Taxpayers, UN Agencies, and Consulates; Conditions and Documentation Requirements Explained</h1> Section 48 of the Model GST Law outlines the procedures for claiming tax refunds. Taxpayers can apply for refunds of taxes and interest paid within two years from the relevant date. Certain entities like UN agencies and consulates can apply within six months of receiving supplies. Refunds are generally allowed for exports and unutilized input tax credits, with specific conditions. Applications must include prescribed documentation unless the claim is under five lakh rupees, where a declaration suffices. Refunds may be withheld if the taxpayer defaults on returns or payments. Refunds under one thousand rupees are not processed. The section also details the relevant dates for refund eligibility.
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