https://www.taxtmi.com/acts?id=25835 Claims for refund of tax, interest or other amounts must be made within the prescribed period from the relevant date and supported by prescribed documentary evidence or, for smaller claims, a declaration that tax incidence was not passed on. Unutilised input tax credit refunds are allowed only for specified cases such as zero-rated supplies and rate mismatches, subject to exclusions. The proper officer may grant provisional refunds for zero-rated supplies, make final orders after verification within the statutory period, withhold or adjust refunds for defaults or dues, and is empowered to set off unpaid liabilities against refunds. en-us Sat, 17 Jun 2017 11:45:03 +0530 Fri, 28 Jul 2017 16:51:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25835 Claims for refund of tax, interest or other amounts must be made within the prescribed period from the relevant date and supported by prescribed documentary evidence or, for smaller claims, a declaration that tax incidence was not passed on. Unutilised input tax credit refunds are allowed only for specified cases such as zero-rated supplies and rate mismatches, subject to exclusions. The proper officer may grant provisional refunds for zero-rated supplies, make final orders after verification within the statutory period, withhold or adjust refunds for defaults or dues, and is empowered to set off unpaid liabilities against refunds. Act-Rules GST - States Sat, 17 Jun 2017 11:45:03 +0530 https://www.taxtmi.com/acts?id=25835