February 23, 2023

Filing Refund under GST Law

Goods and Services Tax or GST is a unified tax system introduced in India on 1st July 2017. It replaced multiple indirect taxes, such as VAT, Service Tax, Excise Duty, etc. GST is levied on the supply of goods and services and is divided into four categories, i.e., CGST, SGST, IGST, and UTGST. One of the significant benefits of GST is that it has made the tax system more transparent and simplified. However, sometimes, taxpayers may end up paying excess GST, which needs to be refunded.

What is GST Refund?

GST refund is the process of claiming a refund of the excess GST paid by a taxpayer. There may be various reasons for claiming a GST refund, such as:

1. Export of goods or services

2. Deemed Exports

3. Refund of accumulated Input Tax Credit

4. Miscellaneous reasons, such as the refund of tax paid on an intra-state supply of goods and/or services to an SEZ unit or developer.

How to Claim GST Refund?

The process of claiming a GST refund is online and follows a rigorous procedure. Here is the step-by-step guide to claiming a GST refund:

1. Step 1: Log in to the GST Portal using your credentials.

2. Step 2: Go to the 'Services' section and then click on 'Refunds'.

3. Step 3: Select the type of refund claim, such as 'Export of Goods and Services', 'Deemed Exports', etc.

4. Step 4: Fill in the relevant details, such as the GSTIN of the taxpayer, the tax period for which the refund is claimed, the amount of refund, etc.

5. Step 5: Upload the relevant documents, such as the invoice, shipping bills, etc.

6. Step 6: Submit the refund application.

7. Step 7: Track the status of the refund application on the GST Portal.

Documents Required for GST Refund

The following documents are required for claiming a GST refund:

1. Invoice and Shipping Bill

2. Export General Manifest (EGM) or Airway Bill

3. Bank Realization Certificate (BRC)

4. Form RFD-01A – Refund Application

Timelines for GST Refund

The timelines for claiming a GST refund are as follows:

1. Export of Goods and Services – Within two years from the relevant date

2. Deemed Exports – Within six months from the end of the relevant quarter

3. Refund of Accumulated Input Tax Credit – Within two years from the end of the relevant financial year

4. Miscellaneous reasons – Within two years from the payment of tax


GST refund is an essential aspect of the GST regime, as it helps taxpayers claim a refund of the excess GST paid. However, the procedure of claiming a GST refund can be complicated, and taxpayers need to ensure that they provide all the necessary details and documents to claim a refund successfully. By following the steps mentioned above and providing the relevant documents, taxpayers can easily claim a GST refund and get their excess GST refunded.


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