https://www.taxtmi.com/acts?id=29453 Refund claims for tax, interest or other amounts require prescribed application, documentary evidence (with a declaration permitted for smaller claims), and must be made within statutory time limits from the relevant date. Unutilised input tax credit refunds are allowed only for zero-rated supplies and where input tax rates exceed output rates, subject to exclusions. The proper officer may grant provisional refunds for zero-rated supplies, issue final orders within a prescribed period, and withhold or deduct refunds where returns are outstanding, liabilities exist, or proceedings indicate revenue risk. en-us Tue, 04 Jul 2017 15:15:03 +0530 Thu, 27 Jul 2017 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29453 Refund claims for tax, interest or other amounts require prescribed application, documentary evidence (with a declaration permitted for smaller claims), and must be made within statutory time limits from the relevant date. Unutilised input tax credit refunds are allowed only for zero-rated supplies and where input tax rates exceed output rates, subject to exclusions. The proper officer may grant provisional refunds for zero-rated supplies, issue final orders within a prescribed period, and withhold or deduct refunds where returns are outstanding, liabilities exist, or proceedings indicate revenue risk. Act-Rules GST - States Tue, 04 Jul 2017 15:15:03 +0530 https://www.taxtmi.com/acts?id=29453