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<h1>Refund of GST: procedures and eligibility for unutilised input tax credit and zero-rated supply claims.</h1> Section 54 prescribes the statutory procedure and eligibility for refund of tax, interest and other amounts under GST. Claims must be filed in prescribed form within the stipulated claim period from the relevant date; notified classes have tailored deadlines. Refunds of unutilised input tax credit are permitted only in specified situations, notably zero-rated supplies without payment and accumulation from higher input tax rates, subject to exclusions. Applications require prescribed documentary evidence or, for small claims, a declaration. The proper officer may grant, provisionally pay for zero-rated supplies, withhold or adjust refunds where returns are defaulted or amounts are payable, and the statute prescribes timelines and safeguards for verification and final settlement.
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