https://www.taxtmi.com/manuals?id=7648 Refund under GST is a time bound online process to recover amounts not due, including excess tax, interest, penalties or balances in the electronic cash ledger. Refundable categories include tax on exports and deemed exports, unutilised input tax credit from zero rated supplies or inverted duty structures, supplies not provided, recharacterised intra State/inter State supplies, refunds to casual/non resident taxable persons subject to continuity of returns, pre deposits and refunds to notified international agencies. The CGST Act and Rules prescribe application, acknowledgement, provisional grants, sanction, interest on delayed refunds and recovery, with claims to be filed within two years from the relevant date. en-us Tue, 25 Feb 2025 15:20:00 +0530 Tue, 25 Feb 2025 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7648 Refund under GST is a time bound online process to recover amounts not due, including excess tax, interest, penalties or balances in the electronic cash ledger. Refundable categories include tax on exports and deemed exports, unutilised input tax credit from zero rated supplies or inverted duty structures, supplies not provided, recharacterised intra State/inter State supplies, refunds to casual/non resident taxable persons subject to continuity of returns, pre deposits and refunds to notified international agencies. The CGST Act and Rules prescribe application, acknowledgement, provisional grants, sanction, interest on delayed refunds and recovery, with claims to be filed within two years from the relevant date. Manuals GST Tue, 25 Feb 2025 15:20:00 +0530 https://www.taxtmi.com/manuals?id=7648