Refund of Input Tax Credit: eligibility, documentation, provisional payment and withholding rules govern administrative refund entitlement.

Refunds require an application within the prescribed period with documentary evidence that the refund is due and that the tax incidence has not been passed on; low-value claims may be supported by a declaration. Unutilised input tax credit refunds are limited to specified situations such as zero-rated supplies and cases where input tax rates exceed output rates, subject to exclusions. The proper officer may grant provisional refunds for zero-rated supplies, must order refunds within the prescribed period for complete applications, and may withhold or deduct refunds where returns are outstanding, liabilities unpaid, or proceedings create revenue risk.

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