Refund of tax: provisional refunds for zero-rated supplies subject to documentation, withholding and recovery safeguards. Claims for refund must be filed within prescribed timeframes and form; registered persons may claim unutilised input tax credit refunds only for zero-rated supplies and specified cases, subject to exceptions. Applications require prescribed documentary evidence or a declaration for small claims; the proper officer may order refund or credit to the Fund, pay direct refunds for enumerated categories, grant provisional refunds for zero-rated claims under safeguards, and withhold or deduct refunds where returns or liabilities are outstanding or fraud is suspected, with limited interest payable if entitlement is later confirmed.
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.
Refund of tax: provisional refunds for zero-rated supplies subject to documentation, withholding and recovery safeguards.
Claims for refund must be filed within prescribed timeframes and form; registered persons may claim unutilised input tax credit refunds only for zero-rated supplies and specified cases, subject to exceptions. Applications require prescribed documentary evidence or a declaration for small claims; the proper officer may order refund or credit to the Fund, pay direct refunds for enumerated categories, grant provisional refunds for zero-rated claims under safeguards, and withhold or deduct refunds where returns or liabilities are outstanding or fraud is suspected, with limited interest payable if entitlement is later confirmed.
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