https://www.taxtmi.com/article/detailed?id=7313 Procedure for claiming GST refunds is time bound and requires application to the proper officer with prescribed documentation on the refund form; electronic cash ledger balances may be claimed in return where permitted. Unutilized input tax credit refunds are available for exports and where input tax exceeds output tax, subject to exclusions where export is on payment of tax or supplier has obtained a corresponding refund. The officer examines, acknowledges, may seek deficiencies, can grant or withhold refund pending appeal, and must pay interest where refund is not made within the prescribed period; exporters receive an expedited provisional payment after acknowledgement. en-us Fri, 10 Mar 2017 06:02:07 +0530 Fri, 10 Mar 2017 06:02:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7313 Procedure for claiming GST refunds is time bound and requires application to the proper officer with prescribed documentation on the refund form; electronic cash ledger balances may be claimed in return where permitted. Unutilized input tax credit refunds are available for exports and where input tax exceeds output tax, subject to exclusions where export is on payment of tax or supplier has obtained a corresponding refund. The officer examines, acknowledges, may seek deficiencies, can grant or withhold refund pending appeal, and must pay interest where refund is not made within the prescribed period; exporters receive an expedited provisional payment after acknowledgement. Articles Goods and Services Tax - GST Fri, 10 Mar 2017 06:02:07 +0530 https://www.taxtmi.com/article/detailed?id=7313