https://www.taxtmi.com/acts?id=28867 Refunds require an application within the prescribed period with documentary evidence that the refund is due and that the tax incidence has not been passed on; low-value claims may be supported by a declaration. Unutilised input tax credit refunds are limited to specified situations such as zero-rated supplies and cases where input tax rates exceed output rates, subject to exclusions. The proper officer may grant provisional refunds for zero-rated supplies, must order refunds within the prescribed period for complete applications, and may withhold or deduct refunds where returns are outstanding, liabilities unpaid, or proceedings create revenue risk. en-us Sat, 01 Jul 2017 14:21:49 +0530 Sat, 29 Jul 2017 10:12:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28867 Refunds require an application within the prescribed period with documentary evidence that the refund is due and that the tax incidence has not been passed on; low-value claims may be supported by a declaration. Unutilised input tax credit refunds are limited to specified situations such as zero-rated supplies and cases where input tax rates exceed output rates, subject to exclusions. The proper officer may grant provisional refunds for zero-rated supplies, must order refunds within the prescribed period for complete applications, and may withhold or deduct refunds where returns are outstanding, liabilities unpaid, or proceedings create revenue risk. Act-Rules GST - States Sat, 01 Jul 2017 14:21:49 +0530 https://www.taxtmi.com/acts?id=28867