How to Claim GST explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
GST refunds arise in cases like exports, inverted duty structure, or excess tax paid. Here is how to claim a GST refund.
Common refund situations
- Exports of goods/services (with IGST paid, or under LUT with accumulated ITC)
- Inverted duty structure (inputs taxed higher than outputs)
- Excess balance in the electronic cash ledger
- Tax paid by mistake or on a deemed export
Refund process
- File Form RFD-01 on the GST portal with supporting documents
- Attach invoices, shipping bills/FIRC and a statement of the claim
- The officer scrutinises and issues RFD-06 (sanction) and RFD-05 (payment)
- Track the application and respond to any deficiency memo (RFD-03)
Time limit
A refund claim must generally be filed within 2 years of the relevant date.
Frequently Asked Questions
How do I claim a GST refund?
File Form RFD-01 on the GST portal with supporting documents within 2 years of the relevant date.
What is the time limit for a GST refund?
Generally 2 years from the relevant date.
Can exporters claim a GST refund?
Yes — either the IGST paid on exports or the accumulated ITC under a LUT.
What is an inverted duty structure refund?
A refund of accumulated ITC where inputs are taxed at a higher rate than the output supply.
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