Refund of tax procedures require prescribed application, documentation, and conditions for provisional and final settlement. Refund of tax under the Himachal Pradesh GST Act requires a prescribed application within the specified period, supported by documentary evidence or a declaration for smaller claims, to establish entitlement and non pass through of tax. Registered persons may claim unutilised input tax credit refunds subject to specified exceptions; special applicants have a six month filing window. Proper officers must determine refundable amounts, may grant provisional refunds for zero rated supplies, and may withhold or adjust refunds where returns are pending, liabilities exist, or appeals raise revenue risk, with interest payable if refund is later allowed.
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 procedures require prescribed application, documentation, and conditions for provisional and final settlement.
Refund of tax under the Himachal Pradesh GST Act requires a prescribed application within the specified period, supported by documentary evidence or a declaration for smaller claims, to establish entitlement and non pass through of tax. Registered persons may claim unutilised input tax credit refunds subject to specified exceptions; special applicants have a six month filing window. Proper officers must determine refundable amounts, may grant provisional refunds for zero rated supplies, and may withhold or adjust refunds where returns are pending, liabilities exist, or appeals raise revenue risk, with interest payable if refund is later allowed.
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