GST Refunds: GST Refund can be claimed with in six months from the relevant date. Submit Invoices, Purchase Bills, Pan and Aadhar and get your GST Refund.

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GST Refunds

What is GST Refund:

The excess of Tax paid over what is liable is to be claimed as Refund. The Tax Payer can claim refund with in 2 years from the "Relevant Date". Timely refund mechanism is essential in tax administration, as it facilitates trade through release of blocked funds for working capital, expansion and modernization of existing business. The provisions pertaining to refund contained in the GST law aim to streamline and standardise the refund procedures under GST regime. Thus, under the GST regime there will be a standardised form for making any claim for refunds.

Situations Leading to Refund Claims:

A claim for refund may arise on account of the following transactions:

  • Export of Goods or services

  • Supplies to SEZs units and developers

  • Deemed Export supplies

  • Refund of taxes on purchase made by UN or embassies etc

  • Refund arising on account of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court

  • Refund of accumulated Input Tax Credit on account of inverted duty structure

  • Finalisation of provisional assessment

  • Refund of pre-deposit

  • Excess payment due to mistake

  • Refunds to International tourists of GST paid on goods in India and carried abroad at the time of their departure from India

  • Refund on account of issuance of refund vouchers for taxes paid on advances against which goods or services have not been supplied

  • Refund of CGST & SGST paid by treating the supply as intra-State supply which is subsequently held as inter-State supply and vice versa

What is the Relevant Date:

Relevant Date is the date and with in 2 years from which, a tax payer can apply for refund. This relevant date differ from case to case. In the following cases, the relevant date is mentioned:

  • Export of Goods out of India: If the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India; or if the goods are exported by land, the date on which such goods pass the frontier; or if the goods are exported by post, the date of despatch of goods by the Post Office concerned to a place outside India;

  • Deemed Exports: in the case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods, the date on which the return relating to such deemed exports is furnished;

  • Export of Service our of India: The date of receipt of payment in convertible foreign exchange, where the supply of services had been completed prior to the receipt of such payment; or the date of issue of invoice, where payment for the services had been received in advance prior to the date of issue of the invoice;

  • Due to judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court: The relevant date is the date of communication of such judgment, decree, order or direction;

  • Unutilised input tax credit: In the case of refund of unutilised input tax credit under sub-section (3), the end of the financial year in which such claim for refund arises;

  • Finalisation of Provisional Assessment: In the case where tax is paid provisionally under this Act or the rules made thereunder, the date of adjustment of tax after the final assessment thereof;

  • Excess Payment of GST: The relevant date is the Date of Payment;

  • Person other than Supplier: In the case of a person, other than the supplier, the date of receipt of goods or services or both by such person.

  • The refund can be applied with in 2 years from the Relevant Date.

Documents Required for GST Refund:

The applicant need not file elaborate documents along with the refund claim. Standardised and easy to understand documents have been prescribed. Thus, for every claim the main document prescribed is a statement of relevant invoices. In the following instances, the relevant documents are to be attached to the refund application:

  • Export of Goods or services: In case refund is on account of export of services, apart from the statement of invoices, the relevant bank realisation certificates or FIRC evidencing receipt of payment in foreign currency is also required to be submitted.

  • Supplies to SEZs units and developers: If it is a claim made by the supplier to the SEZ unit, an endorsement from the proper officer evidencing receipt of such goods/services in the SEZ also needs to be submitted. Further a declaration is also required from the SEZ unit to the effect that they have not availed input tax credit of the tax paid by the supplier.

  • Refund arising on account of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court: In case of claim of refund on account of any order or judgment of appellate authority or court, the reference number of the order giving rise to refund should also be given.

  • Refund of accumulated Input Tax Credit on account of inverted duty structure: If the claim is for refund of accumulated ITC, only a statement containing invoice details as prescribed in the refund chapter of the CGST Rules, 2017 need to be given.

  • Unjust Enrichment: For crossing the bar of unjust enrichment, if the refund claim is less than Rs.2 Lakhs, then a self-declaration by the applicant to the effect that the incidence of tax has not been passed to any other person will suffice to process the refund claim. For refund claims exceeding Rs. 2 Lakhs, a certificate from a Chartered Accountant/Cost Accountant will have to be given.

  • Refund of pre-deposit: Relevant Invoice.

  • Excess payment due to mistake: Relevant Invoice.

  • Refunds to International tourists of GST paid on goods in India and carried abroad at the time of their departure from India: Relevant Invoice.

  • Refund on account of issuance of refund vouchers for taxes paid on advances against which goods or services have not been supplied: Relevant Voucher.

  • Refund of CGST & SGST paid by treating the supply as intra-State supply which is subsequently held as inter-State supply and vice versa: Relevant Invoice.

Step by Step Refund Application Process:

Herein below is the step by step process to get GST Refund:

  • 1

    Login to GST Portal

    Through GST Portal - 1 Minute Job

    You can Loginto your account in GST Portal, on services section, go to refunds and click apply for refund.

  • 2

    Select the Refund Type

    Through GST web portal - 5 Minutes Job

    Once you click refund application, the system will you show you the refund type options to select. You can select the appropriate refund type on which you claim your refund.

  • 3

    Fill the Refund Details

    Through GST web portal - 5 Minutes Job

    After selecting refund type, click continue and then it shows the details of refund. You need to fill the GST Refund Details in this section.

  • 4

    Attach the Relevant Invoice and other documents

    Through GST web portal - 5 Minutes Job

    After entering GST Refund details, attach the relevant invoice and other documents and save the application and proceed for vefification.

  • 5

    Submit the Refund Application

    Through GST web portal - 2 Minutes Job

    After saving the application, it will take you to vefification section, where you need to append your DSC if required and proceed for submission. On success full submission, the system will generate Refund ARN. If the application is in order in all respects, the GST Officer will approve the application and release the refund.

Let's Clear Your Doubts


What is GST Refund?

The excess of Tax paid over what is liable is to be claimed as Refund.

What is the Relevant Date?

Relevant Date is the date and with in 2 years from which, a tax payer can apply for refund. This relevant date differ from case to case. In the following cases, the relevant date is mentioned:

  • Export of Goods out of India: If the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India; or if the goods are exported by land, the date on which such goods pass the frontier; or if the goods are exported by post, the date of despatch of goods by the Post Office concerned to a place outside India;

  • Deemed Exports: in the case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods, the date on which the return relating to such deemed exports is furnished;

  • Export of Service our of India: The date of receipt of payment in convertible foreign exchange, where the supply of services had been completed prior to the receipt of such payment; or the date of issue of invoice, where payment for the services had been received in advance prior to the date of issue of the invoice;

  • Due to judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court: The relevant date is the date of communication of such judgment, decree, order or direction;

  • Unutilised input tax credit: In the case of refund of unutilised input tax credit under sub-section (3), the end of the financial year in which such claim for refund arises;

  • Finalisation of Provisional Assessment: In the case where tax is paid provisionally under this Act or the rules made thereunder, the date of adjustment of tax after the final assessment thereof;

  • Excess Payment of GST: The relevant date is the Date of Payment;

  • Person other than Supplier: In the case of a person, other than the supplier, the date of receipt of goods or services or both by such person.

  • The refund can be applied with in 2 years from the Relevant Date.

When can we apply for GST Refund?

You can apply for GST Refund with in two year from the Relevant Date.

What are the ground on which I can apply gst refund?

A claim for refund may arise on account of the following transactions:

  • Export of Goods or services

  • Supplies to SEZs units and developers

  • Deemed Export supplies

  • Refund of taxes on purchase made by UN or embassies etc

  • Refund arising on account of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court

  • Refund of accumulated Input Tax Credit on account of inverted duty structure

  • Finalisation of provisional assessment

  • Refund of pre-deposit

  • Excess payment due to mistake

  • Refunds to International tourists of GST paid on goods in India and carried abroad at the time of their departure from India

  • Refund on account of issuance of refund vouchers for taxes paid on advances against which goods or services have not been supplied

  • Refund of CGST & SGST paid by treating the supply as intra-State supply which is subsequently held as inter-State supply and vice versa

What is the maximum time to get my GST Refund?

With in 60 days from the date of Refund applicaiton. If your application in order in all respects and hsa not been paid with in 60 days from the date of application, a Simple Interest @6% ((9% in case of refund made on order passed by an adjudicating authority or Appellate Tribunal or court which has attained finality) will be along with orginal amount of refund.

Get your GST Refund with us for less! Start here & Save! Contact Now!

Submit Invoices, Purchase Bills, Pan and Aadhar and get your GST Refund!