38Refunds if earlier GST return not provided

##### 38 Refunds if earlier GST return not provided (1) The Commissioner may withhold a net amount for a tax period that he or she must pay to you under section 35‑5 of the GST Act, if you have not given the Commissioner: (a) a GST return for an earlier tax period that you must give to the Commissioner; or (b) a further or fuller GST return for the first‑mentioned tax period or an earlier tax period if the Commissioner has asked you to provide it under section 31‑20 of the GST Act. (2) The Commissioner must pay the amount within 14 days after you give the Commissioner the GST return or further or fuller GST return (and no interest is payable on the amount in the meantime). (3) However, if the Commissioner makes an assessment of your net amount for the tax period to which the GST return relates, or further or fuller GST return relates, at any time before the GST return, or further or fuller GST return, is given to the Commissioner, he or she must pay the withheld amount to you when the assessment is made. > Note: The Commissioner may apply the amount against other liabilities that you have: see subsection 35‑5(2) of the GST Act.