https://www.taxtmi.com/acts?id=27308 Refund claims under the Uttarakhand GST Act must be made within prescribed limitation periods and supported by prescribed documentary evidence, with a two year general limitation and special six month rule for certain international and notified bodies. Registered persons may claim refund of unutilised input tax credit only in specified circumstances (notably zero rated supplies without payment and where input tax rates exceed output rates), subject to exclusions. Proper officers must decide within sixty days, may make provisional payments for zero rated supplies, and may withhold or deduct refunds where returns are outstanding, liabilities remain unpaid, or fraud is suspected; interest is payable if withheld refunds are subsequently found due. en-us Fri, 23 Jun 2017 16:48:54 +0530 Thu, 20 Jul 2017 14:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27308 Refund claims under the Uttarakhand GST Act must be made within prescribed limitation periods and supported by prescribed documentary evidence, with a two year general limitation and special six month rule for certain international and notified bodies. Registered persons may claim refund of unutilised input tax credit only in specified circumstances (notably zero rated supplies without payment and where input tax rates exceed output rates), subject to exclusions. Proper officers must decide within sixty days, may make provisional payments for zero rated supplies, and may withhold or deduct refunds where returns are outstanding, liabilities remain unpaid, or fraud is suspected; interest is payable if withheld refunds are subsequently found due. Act-Rules GST - States Fri, 23 Jun 2017 16:48:54 +0530 https://www.taxtmi.com/acts?id=27308