GST refund framework governs applications, evidence, provisional sanction, withholding, and relevant dates for tax and input credit claims. Refund of tax under the GST framework is available on application within two years from the relevant date, with separate timing rules for specified agencies and persons claiming refund on inward supplies. Registered persons may claim refund of unutilised input tax credit subject to statutory restrictions, while refund applications must be supported by prescribed evidence showing entitlement and that the tax burden has not been passed on. Refunds are sanctioned by the proper officer, may be paid directly in specified export, input tax credit and other listed cases, and may also be granted provisionally in eligible zero-rated supply claims.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST refund framework governs applications, evidence, provisional sanction, withholding, and relevant dates for tax and input credit claims.
Refund of tax under the GST framework is available on application within two years from the relevant date, with separate timing rules for specified agencies and persons claiming refund on inward supplies. Registered persons may claim refund of unutilised input tax credit subject to statutory restrictions, while refund applications must be supported by prescribed evidence showing entitlement and that the tax burden has not been passed on. Refunds are sanctioned by the proper officer, may be paid directly in specified export, input tax credit and other listed cases, and may also be granted provisionally in eligible zero-rated supply claims.
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