GST Refund is the statutory right of a registered taxpayer under Section 54 of the CGST Act, 2017 read with Rules 89 to 96A of the CGST Rules to recover unutilised input tax credit and tax paid to the Government in a range of specific situations — exports of goods and services under LUT, exports on payment of IGST, supplies to SEZ units and developers, inverted duty structure, deemed exports, excess balance in the electronic cash ledger, refund of tax paid in excess or under the wrong head, and refund on finalisation of provisional assessment. Refunds are one of the most working-capital-sensitive compliances under GST — delays and rejections can directly strangle cash flow for exporters and manufacturers.
The refund framework is procedural and unforgiving. Applications are filed online in Form GST RFD-01, supported by detailed statements (Statement 1A, 2, 3, 4, 5A, etc.) that vary by refund type, and are subject to a strict two-year limitation from the "relevant date" under Section 54(1). The officer can issue deficiency memos in Form RFD-03, provisional refund orders in Form RFD-04, final sanction / rejection in Form RFD-06, payment orders in Form RFD-05, and show cause notices in Form RFD-08 — with the taxpayer responding through Form RFD-09. Each stage has defined timelines, and any slip at the documentation, reconciliation, or legal-language stage can cost the refund entirely.
We offer end-to-end GST Refund Services — from identifying eligible refund categories, preparing refund computations and statements, reconciling data with GSTR-1, GSTR-3B, GSTR-2B, and ICEGATE / shipping bills, filing RFD-01 on the GST portal, responding to deficiency memos and show cause notices, following up with the jurisdictional officer, and pursuing recovery of interest on delayed refunds under Section 56 — so every rupee of legitimate refund is recovered quickly, cleanly, and with a complete documentary defence.
Refund of accumulated input tax credit on zero-rated exports of goods or services made without payment of IGST under LUT.
Refund of IGST paid on export of goods — processed automatically through shipping bills and ICEGATE integration.
Refund of unutilised ITC or IGST paid on supplies of goods / services to SEZ units or developers.
Refund of unutilised ITC where GST on inputs is higher than GST on output supplies.
Refund of tax on specified supplies treated as deemed exports — to EOU, advance authorisation holders, etc.
Refund of excess balance in the electronic cash ledger or tax paid under the wrong head.
Online refund application filed by the taxpayer on the GST portal with prescribed statements.
System-generated acknowledgement issued once the officer finds the application prima facie complete.
Memo raising deficiencies in the application — taxpayer must re-file after addressing each point.
Provisional refund order sanctioning typically 90% of the claim for eligible exporters / zero-rated cases.
Payment advice through which the sanctioned refund is credited to the taxpayer's bank account.
Final order sanctioning or rejecting the refund application — forms the basis for appeal.
Show cause notice issued by the officer proposing rejection of all or part of the refund claim.
Detailed, reasoned reply to RFD-08 with supporting documents to protect the refund claim.
Identifying eligible refund categories — exports, SEZ, inverted, deemed exports, excess cash ledger, etc.
Annual LUT (Letter of Undertaking) in Form RFD-11 so that exports can be made without IGST.
Net ITC and refund computation under Rule 89(4) / 89(5) for LUT exports and inverted structure.
End-to-end preparation and filing of RFD-01 with correct statements (1A / 2 / 3 / 4 / 5A / 5B).
Support on Rule 96 IGST refund on exports through ICEGATE — resolving SB / EGM mismatches.
Responding to RFD-03 memos with complete, re-filable applications and supporting evidence.
Drafting RFD-09 replies to RFD-08 SCNs with legal arguments, case law, and documentary support.
Claiming interest under Section 56 on delayed refunds and appeal against wrongful rejection orders.
You export goods or services regularly and accumulate large unutilised ITC each month.
You supply goods or services to SEZ units / developers and need refund of unutilised ITC or IGST.
Your inputs attract higher GST than your output supplies, leading to perpetual ITC accumulation.
You supply to EOU, advance authorisation, or EPCG license holders as deemed exports.
Your Rule 96 IGST refund is blocked due to SB / EGM / GSTR-1 / 3B mismatches.
Excess balance accumulated in electronic cash ledger or tax paid under the wrong head.
Refund application rejected via RFD-06 or SCN in RFD-08 needs a strong appeal or reply.
Refund was sanctioned beyond 60 days and interest under Section 56 is due but unclaimed.
Identifying eligible refund pools — LUT, IGST, SEZ, inverted, deemed exports, excess cash.
Tying GSTR-1, GSTR-3B, GSTR-2B, ICEGATE, BRC / FIRC, and books for every refund period.
Preparing refund computations, statements, and filing RFD-01 on the GST portal.
Handling RFD-03 deficiency memos, RFD-08 SCNs, and personal hearings with the officer.
Tracking RFD-04 / 05 / 06 orders, bank credit, and claiming interest on any delay under Sec 56.
Partner with our specialists for end-to-end GST Refund Services — LUT, IGST, SEZ, inverted duty, deemed exports, cash ledger, and refund appeals — all under one roof.
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