GST Refunds

  • Eligible person for claiming refunds
  • Eligible period for claiming refunds
  • Procedure for claiming refunds
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Usually when the GST paid is more than the GST liability, then the such excess amount has to be claimed as GST Refund. The government has made many rules and regulations so far as regards to GST Refunds of balance available in electronic cash ledger account and Credit ledger account.

Refund can be claimed from electronic cash ledger account and Credit ledger account in following case:
  1. Excess payment of tax is made due to mistake or omission. For e.g. - Inadvertently excess tax paid then required or tax paid as IGST instead of CGST / SGST or vice versa.
  2. Dealer Exports (including deemed export) goods/services under claim of rebate or Refund
  3. ITC accumulation due to output being tax exempt or nil-rated
  4. Refund of tax paid on purchases made by Embassies or UN bodies
  5. Tax Refund for International Tourists
  6. Finalization of provisional assessment
There are certain eligibility criteria as under for refund of unutilized ITC:
  1. Exporter of Goods / services
  2. Supply to SEZ unit or Developer
  3. Rate of tax on Inputs > rate of tax on outputs (other than nil rated or fully
  1. If supplier avails drawback in respect of CGST or claims refund of IGST
  2. Goods exported out of India were subjected to export duty
Eligible Period for claiming Refund
Refund can be claimed within 2 years from relevant date (which differs from case to case)
Relevant dates for major cases are mentioned as under: –
Reason for claiming GST Refund Relevant Date
Excess payment of GST Date of payment
Export or deemed export of goods or services Date of dispatch/loading/passing the frontier
ITC accumulates as output is tax exempt or nil-rated Last date of financial year to which the credit belongs
Finalization of provisional assessment Date on which tax is adjusted
Procedure for claiming Refund : –
1 - Refund Application in Form GST RFD -01 / 10 (FOR EMBASSIES) will be filed at the common portal along with Statement of inward supplies of goods/services by embassies, etc in Form GST RFD -11 and other evidences establishing that the amount of any tax and interest is refundable. and Acknowledgment will be issued in Form GST RFD -02.
Note: if Refund amount is less than Rs 2 lakhs than only declaration for the above will serve the purpose.
2 - Deficiencies in application will be communicated in Form GST RFD -03, if any otherwise Provisional Order for refund amount / Payment advice will be issued in Form GST RFD -04 / 05
3 - Notice will be issued if Refund not acceptable in Form GST RFD -08
4 - Reply to which has to be submitted in Form GST RFD -09
5 - Final Order for sanctioning Refund will be issued in Form GST RFD -06 along with order for adjustment of outstanding demands (if any) with refunds in Form GST RFD -07.
The refund shall be granted within 60 days from the date of receipt of complete application. Interest is payable on delayed payment.