https://www.taxtmi.com/acts?id=25575 Applications for refund of tax, interest or other amounts must be made within prescribed limitation periods and supported by prescribed documentary evidence or, for smaller claims, a declaration. Refund of unutilised input tax credit is allowed only in specified situations such as zero-rated supplies or where input tax rates exceed output tax rates, subject to exclusions. The proper officer may grant provisional refunds for zero-rated supplies, must decide complete applications within sixty days, may withhold or deduct refunds for unpaid liabilities or pending proceedings, and withheld refunds may attract notified interest up to six per cent. en-us Mon, 12 Jun 2017 14:46:28 +0530 Thu, 06 Jul 2017 14:17:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25575 Applications for refund of tax, interest or other amounts must be made within prescribed limitation periods and supported by prescribed documentary evidence or, for smaller claims, a declaration. Refund of unutilised input tax credit is allowed only in specified situations such as zero-rated supplies or where input tax rates exceed output tax rates, subject to exclusions. The proper officer may grant provisional refunds for zero-rated supplies, must decide complete applications within sixty days, may withhold or deduct refunds for unpaid liabilities or pending proceedings, and withheld refunds may attract notified interest up to six per cent. Act-Rules GST - States Mon, 12 Jun 2017 14:46:28 +0530 https://www.taxtmi.com/acts?id=25575