Refund of tax: procedural eligibility, documentation, provisional payment rules and timelines govern GST refund claims. Refund claims require an application within prescribed time limits (generally two years from the relevant date), supported by prescribed documentary evidence or, for smaller claims, a declaratory certification. Registered persons may claim unutilised input tax credit refunds in specified cases (notably zero-rated supplies and tax-rate mismatches) but subject to exclusions. Proper officers must decide within sixty days, may grant provisional refunds for zero-rated supplies subject to safeguards, and may withhold, deduct or set off refunds where returns are defaulted, dues remain unpaid, or proceedings indicate risk to revenue.