https://www.taxtmi.com/article/detailed?id=7032 Refund under GST covers repayment of tax, interest and unutilized input tax credit primarily for exports, deemed exports and where input tax rates exceed output rates. Claims must be filed electronically in prescribed forms with supporting documentary evidence; input credit refunds require debiting the electronic credit ledger. The proper officer examines completeness, issues acknowledgements, may request deficiencies, and must order sanction, adjustment, withholding or rejection within stipulated periods. Provisional refunds are allowed subject to compliance, non prosecution and absence of stayed proceedings, with specified payment advice and interest rules for delayed refunds. en-us Mon, 17 Oct 2016 18:13:19 +0530 Tue, 18 Oct 2016 12:10:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7032 Refund under GST covers repayment of tax, interest and unutilized input tax credit primarily for exports, deemed exports and where input tax rates exceed output rates. Claims must be filed electronically in prescribed forms with supporting documentary evidence; input credit refunds require debiting the electronic credit ledger. The proper officer examines completeness, issues acknowledgements, may request deficiencies, and must order sanction, adjustment, withholding or rejection within stipulated periods. Provisional refunds are allowed subject to compliance, non prosecution and absence of stayed proceedings, with specified payment advice and interest rules for delayed refunds. Articles Goods and Services Tax - GST Mon, 17 Oct 2016 18:13:19 +0530 https://www.taxtmi.com/article/detailed?id=7032