https://www.taxtmi.com/acts?id=28690 Refund claims require an application within prescribed time limits (generally two years from the relevant date), supported by prescribed documentary evidence or, for smaller claims, a declaratory certification. Registered persons may claim unutilised input tax credit refunds in specified cases (notably zero-rated supplies and tax-rate mismatches) but subject to exclusions. Proper officers must decide within sixty days, may grant provisional refunds for zero-rated supplies subject to safeguards, and may withhold, deduct or set off refunds where returns are defaulted, dues remain unpaid, or proceedings indicate risk to revenue. en-us Fri, 30 Jun 2017 15:50:16 +0530 Wed, 19 Jul 2017 13:26:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28690 Refund claims require an application within prescribed time limits (generally two years from the relevant date), supported by prescribed documentary evidence or, for smaller claims, a declaratory certification. Registered persons may claim unutilised input tax credit refunds in specified cases (notably zero-rated supplies and tax-rate mismatches) but subject to exclusions. Proper officers must decide within sixty days, may grant provisional refunds for zero-rated supplies subject to safeguards, and may withhold, deduct or set off refunds where returns are defaulted, dues remain unpaid, or proceedings indicate risk to revenue. Act-Rules GST - States Fri, 30 Jun 2017 15:50:16 +0530 https://www.taxtmi.com/acts?id=28690