GST Refunds 2024 -Unutilized Input Tax Credit
Scope of Refund of Unutilized ITC
Zero Rated Supply (Section 16(1) IGST Act)
Inverted Duty Structure
Time Limit (Section 54)
Relevant Date (Explanation to Section 54)
Threshold Limit
Refund Procedure/ Forms Requirement (Rule 89 of CGST Rules)
Withdrawal of Refund Application
Grant of Provisional Refund
Documentation Requirements
Refund Calculation for Zero Rated Supply
Refund Calculation for Inverted Duty Structure
Doctrine of Unjust Enrichment
Adjustment of GST Refund
Withholding of GST Refund
Approval/ Rejection of GST Refund
Compliance with Natural Justice
Disbursement of GST Refund
Interest on Delayed Refund