https://www.taxtmi.com/article/detailed?id=7569 Refund in GST is a time bound, form based process for reimbursement of tax, interest or unutilized input tax credit arising from zero rated supplies, exports, supplies to SEZs, deemed exports and other specified grounds. Applicants must file prescribed forms with documentary evidence or certified declarations; officers acknowledge, seek deficiencies, may grant provisional payments and finally sanction refunds after verification. Refunds can be withheld or adjusted for non compliance, pending appeals or outstanding liabilities, and interest is payable where statutory timelines are missed. en-us Wed, 23 Aug 2017 07:17:38 +0530 Wed, 23 Aug 2017 07:17:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7569 Refund in GST is a time bound, form based process for reimbursement of tax, interest or unutilized input tax credit arising from zero rated supplies, exports, supplies to SEZs, deemed exports and other specified grounds. Applicants must file prescribed forms with documentary evidence or certified declarations; officers acknowledge, seek deficiencies, may grant provisional payments and finally sanction refunds after verification. Refunds can be withheld or adjusted for non compliance, pending appeals or outstanding liabilities, and interest is payable where statutory timelines are missed. Articles Goods and Services Tax - GST Wed, 23 Aug 2017 07:17:38 +0530 https://www.taxtmi.com/article/detailed?id=7569