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Tax Services
GST Refund Services
Expert assistance in claiming GST refunds to improve your cash flow
and ensure compliance with tax regulations.
Refund on Export of Goods or Services
Exporters are entitled to claim GST refunds either by exporting goods or services under a Letter of Undertaking (LUT) without payment of tax or by paying IGST and then claiming a refund. This refund mechanism ensures compliance with the zero-rated supply rules under Section 16 of the IGST Act.
Key Features
Applicable to zero-rated export supplies
Refund available under LUT or IGST paid option
Requires shipping bill, invoice, and GST returns
Processed through GST portal automatically or manually
Exporter must have valid LUT or proof of IGST payment
Refund helps maintain working capital
Includes both goods and services exported
Subject to time limits and procedural accuracy
Refund on Inverted Duty Structure
In cases where the GST paid on inputs is higher than that on outputs, businesses face an inverted duty structure and can claim a refund of the accumulated Input Tax Credit (ITC). Permitted under Rule 89(5) of CGST Rules, such refunds ease cash flow pressure and improve pricing efficiency.
Key Features
Applies when input GST > output GST
Refund available only on accumulated ITC
Not applicable to certain notified goods
Requires GSTR-1, GSTR-3B, and Rule 89(5) documents
Ensures fair tax balance for businesses
Filed through the GST portal
Regular reconciliation prevents mismatches
Supports businesses with margin pressures
Excess Balance in Electronic Cash Ledger
Taxpayers may end up with excess funds in their electronic cash ledger due to overpayment or payment under the wrong tax head. Section 54 of the CGST Act allows refund of such amounts, and taxpayers can file claims through Form RFD-01 on the GST portal.
Key Features
Claim arises from excess cash ledger balance
Applicable under Section 54 of CGST Act
Filed using Form RFD-01 via GST portal
No CA certification for amounts below ₹2 lakhs
Refund processed after validation by tax officer
Beneficial for accidental overpayments
Credited directly to taxpayer's bank account
Fast processing with correct documentation
Refund Due to Cancellation of Order / Excess Payment / Others
If a business pays advance GST for orders that later get cancelled or pays excess tax due to misclassification or clerical error, it is eligible to claim a refund. These claims must be submitted using Form RFD-01 on the GST portal within two years from the relevant date.
Key Features
Applies to excess tax or cancelled transactions
Includes order cancellations, wrong tax head paid
File refund claim via Form RFD-01
Requires supporting documentation like credit notes
Must be filed within 2 years from relevant date
Refund ensures taxpayer's rights are protected
Reviewed and verified by tax officer
Amount credited to registered bank account
Types of GST Refunds - Eligibility & Mode
Different types of GST refunds have specific eligibility criteria, required forms, and processing methods.
| Type of Refund | Eligible Taxpayer | GST Forms Required | Mode of Refund | Time Limit |
|---|---|---|---|---|
| Export of Goods/Services under LUT | Exporters (Zero-rated supply) | RFD-01, GSTR-1, GSTR-3B | Direct credit post officer approval | 2 years from relevant date |
| Export with IGST Paid | Exporters paying IGST on exports | GSTR-1, Shipping Bill | Auto-processed by Customs/GST system | Generally auto within 30 days |
| Inverted Duty Structure | Manufacturers, Traders | GSTR-1, GSTR-3B, RFD-01 | Manual/online through GST portal | 2 years from relevant date |
| Excess Balance in Cash Ledger | Any GST-registered taxpayer | RFD-01 | Online via GST portal | No specific limit (recommended timely) |
| Order Cancellation / Excess Payment | Registered taxpayers with valid claim | RFD-01, supporting docs | Manual processing by GST Officer | 2 years from relevant date |
Need Help With Your GST Refund?
Our experts can guide you through the refund process to ensure you receive your entitled refunds quickly and efficiently.
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