https://www.taxtmi.com/article/detailed?id=11648 Once a refund application for unutilised input tax credit on zero rated supply is filed and acknowledged, the proper officer must process the claim, communicate any deficiencies using the prescribed form, allow the applicant to remove defects and to reply, and only thereafter decide on refund, adjustment or withholding with reasons recorded; failure to use prescribed forms or to afford an opportunity to respond constitutes procedural non adherence and mandates fresh processing under the Act and Rules. en-us Tue, 25 Jul 2023 13:09:24 +0530 Tue, 25 Jul 2023 13:09:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11648 Once a refund application for unutilised input tax credit on zero rated supply is filed and acknowledged, the proper officer must process the claim, communicate any deficiencies using the prescribed form, allow the applicant to remove defects and to reply, and only thereafter decide on refund, adjustment or withholding with reasons recorded; failure to use prescribed forms or to afford an opportunity to respond constitutes procedural non adherence and mandates fresh processing under the Act and Rules. Articles Goods and Services Tax - GST Tue, 25 Jul 2023 13:09:24 +0530 https://www.taxtmi.com/article/detailed?id=11648