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GST Refund
Situations ThatCan Lead to a GST Refund
Export of Goods or Services (with/without Payment of Tax)
Businesses exporting goods or services are eligible for GST refunds either through zero-rated supply or on accumulated Input Tax Credit (ITC).
Excess Tax Paid
If tax has been paid mistakenly or in excess under wrong GST heads (CGST/SGST/IGST), a refund can be claimed.
Accumulated Input Tax Credit (ITC)
When input tax credit exceeds output tax liability (especially in inverted duty structures), the excess ITC is refundable.
Supplies to SEZ Units/Developers
Supplies made to SEZs (Special Economic Zones) are zero-rated, and suppliers can claim a refund on the taxes paid.
Cancelled GST Registration
If GST registration is cancelled and there is balance in the electronic cash ledger, the amount can be claimed as a refund.
Refund on Provisional Assessment
If the final tax liability is lower than the provisional assessment, the excess amount paid can be refunded.
Benefits of FilingGST Refund with Us
- Expert Handling
Avoid errors, rejections, and delays
- Maximized Refunds
We identify all eligible claims
- Fast Processing
Refunds filed within 24–48 hours
- PAN India Support
Serving clients across all states
DocumentRequired
GST Registration Certificate
A valid GSTIN registered with the GST portal.
Refund Application (Form GST RFD-01)
Duly filled online application form for refund through the GST portal.
Copy of Invoices
Export Invoices (for export-related refund claims) & Tax Invoices (for excess tax/ITC refund claims)
Export-related Documents (if applicable)
Shipping Bill / Bill of Export, Export General Manifest (EGM) & Foreign inward remittance proof (for service exports)
Statement of Invoices
Statement of invoices under relevant rules (e.g., Rule 89(2)(b)/(c)) depending on the type of refund.
Declaration / Undertaking
Self-declaration stating that incidence of tax has not been passed to any other person (for unjust enrichment clause).
CA Certificate (if applicable)
A Chartered Accountant certificate is required if the refund claim exceeds ₹2 lakh (for certain categories).
Process To Follow For Registration
Registering your GST Refund is simple and streamlined. Just follow these four easy steps to get started legally, build trust, and operate your business with a registered identity.
1. Start Application
Share basic info about your business.
2. Add Documents
Attach ID, address, and business proof.
3. Verify and Approve
We check everything before submission.
4. Launch with License
Get your certificate and start operations.
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All India Tax Filing has been an essential part of our financial success. Their expertise in taxation and compliance has streamlined our operations, ensuring we remain compliant and financially optimized.
Amit sharma
CFO, TechNova Solutions Pvt. Ltd.
Incorporating our company was seamless, thanks to All India Tax Filing. Their professional team handled everything efficiently, allowing us to focus on growth. Highly recommended!
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Founder & CEO, InnovateX Technologies
We trust All India tax Filing for all our tax filings, audits, and financial planning. Their timely advice and precision-driven approach have been invaluable to our business.
Rahul Verma
Managing Director, Zenith IT ServicesFrequently asked Questions
Whether Provisional Refund is allowable for all refunds under GST?
No. Section 54(6) of CGST Act provides for grant of provisional refund of 90% of the total refund claim, in case the claim relates to refund arising on account of zero rated supplies. Thus only refund claims where refund arises on account of zero rated supply will be entitled to provisional refund.
What is the time limit within which provisional refund has to be sanctioned by the proper officer?
The provisional refund has to be sanctioned within 7 days from date of acknowledgement.
When is a deficiency memo issued in respect of a refund claim made u/s 54?
Rule 90 (3) of the CGST Rules provides for communication in FORM GST RFD-03 (deficiency memo) where deficiencies are noticed. The said sub-rule also provides that once the deficiency memo has been issued, the claimant is required to file a fresh refund application after the rectification of the deficiencies.
Whether supply of services to Nepal would be treated as export?
Yes, being payment of export of services to Nepal is allowed in Indian Rupees by RBI.
How can fresh claims be filed pursuant to issuance of deficiency memo?
This fresh application has to be accompanied with the original ARN, debit entry number generated originally and a hard copy of the refund application filed online earlier.
What can be claim as refund?
Tax, Interest on such tax and any other amounts, basically any components can be claimed as refund if it is eligible circumstances.
Any time limit for Refund application?
2 years from the relevant date
Input of Capital goods can be claimed as refund in case of Export supply?
No, an exporter supply without payment of taxes can only claim refund of Input and Input services used in making such supplies, but not on capital goods. However, claim credit of the taxes paid on purchase of capital goods used in the course of furtherance of business.