GST refund claims require timely applications, verified evidence, eligible credit categories, and safeguards against unjust enrichment and revenue loss.

Refund of unutilised input tax credit is available only for zero-rated supplies made without payment of tax or credit accumulated because the input tax rate exceeds the output tax rate, subject to notified exclusions. It is unavailable where the supplier obtains drawback for central tax or claims refund of integrated tax paid on the supplies, and where zero-rated goods are subject to export duty. Applicants must establish entitlement and show that tax incidence has not been passed on. Eligible zero-rated and inverted-duty credit claims may receive provisional payment pending final verification.

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