https://www.taxtmi.com/acts?id=27470 Claims for refund must be filed within prescribed timeframes and form; registered persons may claim unutilised input tax credit refunds only for zero-rated supplies and specified cases, subject to exceptions. Applications require prescribed documentary evidence or a declaration for small claims; the proper officer may order refund or credit to the Fund, pay direct refunds for enumerated categories, grant provisional refunds for zero-rated claims under safeguards, and withhold or deduct refunds where returns or liabilities are outstanding or fraud is suspected, with limited interest payable if entitlement is later confirmed. en-us Sat, 24 Jun 2017 09:59:55 +0530 Tue, 25 Jul 2017 12:59:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27470 Claims for refund must be filed within prescribed timeframes and form; registered persons may claim unutilised input tax credit refunds only for zero-rated supplies and specified cases, subject to exceptions. Applications require prescribed documentary evidence or a declaration for small claims; the proper officer may order refund or credit to the Fund, pay direct refunds for enumerated categories, grant provisional refunds for zero-rated claims under safeguards, and withhold or deduct refunds where returns or liabilities are outstanding or fraud is suspected, with limited interest payable if entitlement is later confirmed. Act-Rules GST - States Sat, 24 Jun 2017 09:59:55 +0530 https://www.taxtmi.com/acts?id=27470