GST Refund Services in India
📌 What is GST Refund?
A GST refund refers to the process of claiming back excess tax paid or tax wrongly collected under the Central Goods and Services Tax Act, 2017. As per Section 54 of the CGST Act read with Rule 89 to Rule 97A of the CGST Rules, 2017, every taxpayer is entitled to a refund of GST, interest, or any other amount paid, provided the claim is filed within 2 years from the relevant date.
Refunds play a critical role in ensuring that businesses are not burdened with blocked working capital and that exports remain zero-rated without suffering tax costs.
📌 When Can a GST Refund Be Claimed?
Businesses can apply for GST refunds in the following scenarios:
- Excess Tax Paid – When GST is paid more than due, either by mistake or wrong calculation.
- Export of Goods or Services (Zero-Rated Supplies) – Refund of unutilized input tax credit (ITC) on exports without payment of IGST, or refund of IGST paid on exports.
- Inverted Duty Structure – Where input tax rate is higher than the output tax rate, leading to accumulation of ITC.
- Refund of IGST on Supplies to SEZ Units/Developers – Supplies to Special Economic Zones are zero-rated under Section 16 of the IGST Act.
- Deemed Exports – Refund of tax paid on deemed export supplies (e.g., supply to EOUs).
- Excess Balance in Electronic Cash Ledger – Refund of excess payment deposited in cash ledger under Section 54(1).
- Refund on Account of Provisional Assessment – Refund arising when final assessment results in excess tax payment.
- Refund due to Appeal/Order – Refund granted as per appellate authority, tribunal, or court orders.
- Refund of Pre-deposit – Refund of deposits made during litigation under Section 107(6) and Section 112(8).
- Refund to International Tourists – Refund of IGST paid by international tourists on goods taken outside India (as per Section 15 of the IGST Act).
📌 Why Businesses Need GST Refund Services
- Cash Flow Relief – Prevents working capital from being locked in tax credits.
- Legal Compliance – Refunds must be claimed in compliance with Section 54 and rules to avoid rejections.
- Reduced Risk of Rejection – Professional handling ensures correct documentation and justification.
- Audit & Transparency – Proper refund filing ensures readiness for departmental scrutiny and audits.
- Timely Recovery – Refund claims are processed faster, reducing delays in receiving funds.
📌 Documents Required for GST Refund
Depending on the type of refund, the following documents may be required:
- GST refund application in Form GST RFD-01
- Copy of GST registration certificate
- Statement of invoices relating to exports, SEZ supplies, or inverted duty
- Copy of shipping bill and export invoices (for exports)
- Bank realization certificate (BRC) or Foreign Inward Remittance Certificate (FIRC) for export of services
- Copy of LUT (Letter of Undertaking) or Bond for exports without payment of IGST
- Proof of payment of excess tax or challan copy
- Chartered Accountant/Cost Accountant certificate for refund claims above ₹2 lakhs (as required under Rule 89(2))
- Declaration that incidence of tax has not been passed on (principle of unjust enrichment under Section 54(8))
- Supporting documents such as balance sheet extract, electronic cash/credit ledger details, and relevant board resolutions (if applicable)
📌 Our GST Refund Services Include
- Filing refund applications in Form GST RFD-01 through the GST portal
- Preparing necessary annexures and reconciliations as per refund category
- Drafting declarations and CA certificates to comply with unjust enrichment provisions
- Representation before GST authorities in case of queries or notices
- Ensuring compliance with timelines (2 years from relevant date) and rules under GST law
- Obtaining refund orders in Form GST RFD-06 and handling disbursement tracking
- Advisory on structuring transactions to avoid unnecessary tax blockage
📌 Why Partner With India Stat Filing
- Expert team with hands-on experience in handling GST refund claims across industries
- Accurate documentation & filing to reduce risk of refund rejection
- End-to-end support from application to refund credit in bank account
- Timely processing ensuring liquidity and working capital efficiency
- Transparent pricing & updates with clear communication on claim status
📌 Our Commitment
At India Stat Filing, we ensure your GST refunds are filed correctly, legally, and on time. Our expert team manages the entire process, from documentation and filing to responding to departmental queries and ensuring quick credit of refunds. We safeguard your business interests by preventing working capital lock-in and ensuring smooth compliance with GST laws.
📞 Get Started Today
👉 Maximize your working capital efficiency with our GST Refund Services.
📩 Contact India Stat Filing today to claim your GST refunds seamlessly and hassle-free.