Refund of tax: procedural eligibility, documentation and provisional payment rules govern GST refund claims and withholding safeguards. Refund claims under the State GST allow applicants to seek repayment of tax, interest or other amounts within prescribed time limits; registered persons may claim unutilised input tax credit refunds subject to restrictions to zero rated supplies and rate mismatch situations, with exclusions for exports subject to export duty and where suppliers claim integrated tax refunds. Applications require prescribed documentary proof that tax incidence was not passed on, smaller claims may use a declaration, and the proper officer must decide within sixty days; certain refundable categories are payable directly, provisional payments for zero rated claims are permitted, and refunds may be withheld or adjusted for defaults, appeals or outstanding liabilities.