Apply For GST Refund Application



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What is GST Refund Application?


Under the Goods and Services Tax (GST) regime, businesses may be eligible for a refund of GST paid on goods or services in certain circumstances. Understanding the eligibility criteria, benefits, and necessary documentation for a GST refund application is crucial for businesses seeking to claim refunds efficiently.


Documents Required for GST Refund Application

  • Invoice Copies
  • Shipping Bills or Bill of Export
  • Bank Realization Certificate (BRC)
  • Declaration Forms
  • Proof of Payment

Who Is Eligible GST Refund?


  • Exporters
  • Deemed Exports
  • Refund for Inverted Duty Structure
  • Refund for Special Cases

Benefits of GST Refund

See Exmaple :


Scenarios in which you can apply for GST refund Timeline for filing for GST refund
  • Excess Balance available in Electronic Cash Ledger
  • Export of Goods & Services ( Tax paid )
  • Export of Goods & Services ( Tax not paid )
  • Refund due to appeal assessment or provisional assessment
  • Excess Payment of Tax
  • Tax paid under CGST and SGST which is subsequently considered IGST or vice-versa
  • Supplies made to SEZ unit and SEZ Developer
  • Accumulated ITC due to excess tax paid on inputs than outward supplies
  • Refund claims in case of Zero-rated supplies
  • Refund claims in case of Inverted Duty Structure
  • Refund claims in case of Deemed Exports
  • Refund of excess balance in Electronic Cash ledger
  • RFD-01A can be filed Quarterly instead of Monthly only in case where the taxpayer has turnover below Rs. 1.5 crores and has opted to file Quarterly returns.
  • In case of supply of goods to SEZ units or SEZ developer, a supplier has to file this form once the receipt of goods is confirmed by an authentication from the specified officer of that zone.

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