https://www.taxtmi.com/acts?id=27021 The statute sets timelines and documentary requirements for tax refunds, allows claims for unutilised input tax credit in specified situations (notably zero-rated supplies and where input tax exceeds output tax), permits provisional refunds for zero-rated supplies pending verification, mandates decision within a statutory period, and authorises withholding or deduction of refunds where returns are defaulted, liabilities remain unpaid, appeals or proceedings pose revenue risk, or minimal thresholds are not met. en-us Thu, 22 Jun 2017 16:06:49 +0530 Wed, 26 Jul 2017 10:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27021 The statute sets timelines and documentary requirements for tax refunds, allows claims for unutilised input tax credit in specified situations (notably zero-rated supplies and where input tax exceeds output tax), permits provisional refunds for zero-rated supplies pending verification, mandates decision within a statutory period, and authorises withholding or deduction of refunds where returns are defaulted, liabilities remain unpaid, appeals or proceedings pose revenue risk, or minimal thresholds are not met. Act-Rules GST - States Thu, 22 Jun 2017 16:06:49 +0530 https://www.taxtmi.com/acts?id=27021