https://www.taxtmi.com/article/detailed?id=14849 Refunds under GST arise where input tax cannot be utilised against output liabilities or where excess/mispaid tax exists, notably for accumulated ITC due to exempt/nil/low rated outward supplies, inverted duty structure, exports, SEZ supplies, deemed exports, and excess cash ledger balances. Claims must be filed within two years from the relevant date specified per category; applications are online, acknowledged within prescribed shorter periods in some cases, and sanctioned within 60 days subject to interest on delay. Provisional refunds for zero rated exports, detailed invoice statements and supporting documents, unjust enrichment safeguards, and administrative withholding powers with interest protections are central procedural features. en-us Mon, 21 Jul 2025 08:44:25 +0530 Mon, 21 Jul 2025 08:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14849 Refunds under GST arise where input tax cannot be utilised against output liabilities or where excess/mispaid tax exists, notably for accumulated ITC due to exempt/nil/low rated outward supplies, inverted duty structure, exports, SEZ supplies, deemed exports, and excess cash ledger balances. Claims must be filed within two years from the relevant date specified per category; applications are online, acknowledged within prescribed shorter periods in some cases, and sanctioned within 60 days subject to interest on delay. Provisional refunds for zero rated exports, detailed invoice statements and supporting documents, unjust enrichment safeguards, and administrative withholding powers with interest protections are central procedural features. Articles Goods and Services Tax - GST Mon, 21 Jul 2025 08:44:25 +0530 https://www.taxtmi.com/article/detailed?id=14849