https://www.taxtmi.com/acts?id=26448 Refunds under the Uttar Pradesh GST Act require prescribed applications within statutory limitation periods and supporting evidence that tax burden was not passed on. Registered persons can claim unutilised input tax credit refunds only in defined circumstances such as zero rated supplies or where input tax rates exceed output rates, subject to exclusions. The proper officer may grant provisional refunds for zero rated supplies, determine and order refunds or credit them to the Fund, and may withhold or deduct refunds where returns are pending, liabilities remain unpaid, or revenue is at risk due to appeal or fraud. en-us Sat, 17 Jun 2017 16:23:07 +0530 Wed, 21 Jun 2017 18:34:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26448 Refunds under the Uttar Pradesh GST Act require prescribed applications within statutory limitation periods and supporting evidence that tax burden was not passed on. Registered persons can claim unutilised input tax credit refunds only in defined circumstances such as zero rated supplies or where input tax rates exceed output rates, subject to exclusions. The proper officer may grant provisional refunds for zero rated supplies, determine and order refunds or credit them to the Fund, and may withhold or deduct refunds where returns are pending, liabilities remain unpaid, or revenue is at risk due to appeal or fraud. Act-Rules GST - States Sat, 17 Jun 2017 16:23:07 +0530 https://www.taxtmi.com/acts?id=26448