GST Refund Types 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.
Before filing a GST refund you have to pick a category on the portal. Each category has its own statements, documents and relevant date, and filing under the wrong one is a common cause of deficiency memos. This guide lists all the GST refund types in one place.
Most GST refund types are filed in RFD-01 under one of the portal categories: exports without payment (LUT), export of services with payment, SEZ supplies with or without payment, inverted duty, deemed exports (supplier or recipient), excess cash-ledger balance, excess payment of tax, wrong head (intra/inter-State), order/appeal, unregistered person and any other. IGST-paid exports of goods are refunded through the shipping bill (Rule 96). UN bodies and embassies use RFD-10 (Rule 95). Each has a two-year limit from its own relevant date, except excess cash-ledger balance.
The master table of GST refund types
| # | Refund type | Statement in RFD-01 | Relevant date (s.54 Explanation 2) |
|---|---|---|---|
| 1 | Unutilised ITC on exports without payment (LUT) | Statement 3 and 3A | Goods: ship/aircraft leaves India; services: receipt of payment (or invoice date if advance) |
| 2 | Tax paid on export of services with payment | Statement 2 | Receipt of payment in convertible foreign exchange (or INR where RBI permits) |
| 3 | Unutilised ITC on SEZ supplies without payment | Statement 5 and 5A | Due date of return under s.39 for such supplies |
| 4 | Tax paid on SEZ supplies with payment | Statement 4 | Due date of return under s.39 for such supplies |
| 5 | Unutilised ITC due to inverted tax structure | Statement 1 and 1A | Due date of return under s.39 for the period in which the claim arises |
| 6 | Deemed exports: refund to supplier | Statement 5B | Date of return relating to the deemed exports |
| 7 | Deemed exports: refund to recipient | Statement 5B | Date of return relating to the deemed exports |
| 8 | Excess balance in electronic cash ledger | None (no time limit) | Not subject to the 2-year limit (Circular 166/22/2021-GST) |
| 9 | Excess payment of tax | Statement 7 | Date of payment of tax |
| 10 | Intra-State held inter-State or vice versa (s.77) | Statement 6 | Two years from payment of the correct tax (Rule 89(1A)) |
| 11 | Assessment, provisional assessment, appeal or other order | Order copy | Date of communication of the order (for appellate/court orders) |
| 12 | Refund for unregistered person | Statement 8 | Date of the supplier's cancellation letter (Circular 188/20/2022-GST) |
| 13 | Any other ground | As applicable | Date of payment, generally |
Outside RFD-01:
- IGST paid on export of goods: the shipping bill is deemed to be the refund application once the export general manifest and a valid GSTR-3B are filed (Rule 96). See shipping bill as refund application.
- UIN bodies (UN agencies, embassies, consulates): quarterly claim in RFD-10 with GSTR-11 (Rule 95), within two years from the last day of the quarter in which the supply was received.
- Canteen Stores Department: Rule 95B.
If your credit or payments could fall under more than one head, our GST refund service will check which category fits before anything is filed.
Group 1: zero-rated supplies (exports and SEZ)
Zero-rated supplies can be made in two ways (s.16 IGST): under LUT/bond without paying IGST, claiming refund of the unused ITC, or with payment of IGST, claiming refund of the tax paid. Both routes enjoy 90% provisional refund (s.54(6)); under Rule 91(2) as substituted from 01.10.2025, the provisional order in RFD-04 is issued within 7 days of acknowledgement, based on system-based risk evaluation.
Illustration (LUT route): Net ITC ₹4,00,000, zero-rated turnover ₹60,00,000, adjusted total turnover ₹80,00,000. Refund = 4,00,000 × 60/80 = ₹3,00,000. Rule 89(4) caps the value of goods exported at 1.5 times the value of like goods supplied domestically by the same or a similarly placed supplier.
From 30.03.2026 the intermediary rule in s.13(8)(b) IGST is omitted, so intermediaries serving foreign clients can now qualify as exporters for supplies on or after that date. See intermediary rule omitted.
Group 2: inverted duty structure
Refund of ITC accumulated because the tax rate on inputs is higher than on output (s.54(3)(ii)). Key limits: no refund where output is nil-rated or fully exempt; input services and capital goods are excluded from Net ITC; notified goods (Notification 5/2017-CT(R), as amended) are excluded. The Finance Act 2026 extends provisional refund to inverted-duty claims, but that change is enacted and not yet in force (awaiting notification). The GST 2.0 rate cuts from 22.09.2025 created new inverted positions in several sectors.
Group 3: tax paid in excess or wrongly
- Excess payment: tax paid twice or more than due in a return.
- Wrong head: CGST+SGST paid where IGST was due, or the reverse. Refund under s.77 after paying the correct tax, and no interest on the correct tax paid (s.19 IGST / s.77).
- Cash-ledger balance: any amount lying in the cash ledger can be refunded, and the two-year limit does not apply.
Illustration: ₹50,000 deposited by challan twice for the same liability. The second ₹50,000 is excess cash-ledger balance and is refundable, with no time bar.
Group 4: deemed exports
Supplies notified under s.147 (for example, against Advance Authorisation, to EOUs, and certain capital goods under EPCG) are deemed exports. Either the supplier or the recipient claims; the other gives an undertaking that it will not claim. See deemed export refund: who claims.
Group 5: special persons and unregistered claimants
- UIN bodies claim tax on their purchases in RFD-10.
- Casual and non-resident taxable persons get back unused advance deposit after filing all returns (s.54(13)).
- Unregistered buyers of cancelled construction contracts or long-term insurance policies claim through temporary registration.
Common rules that apply to every type
| Rule | Detail |
|---|---|
| Time limit | 2 years from relevant date (not for cash-ledger balance); COVID period 01.03.2020–28.02.2022 excluded |
| Unjust enrichment | Declaration up to ₹2 lakh, CA/CMA certificate above, where applicable (Rule 89(2)(l)/(m)) |
| Minimum | No refund below ₹1,000 (s.54(14)) |
| Timeline | Acknowledgement or deficiency in 15 days; order within 60 days of a complete application |
| Interest | 6% p.a. after 60 days; 9% for refunds from appellate or court orders |
Try the GST refund calculator for categories 1, 3 and 5.
Need help choosing the right refund type?
If you are not sure whether your claim is an excess payment, a wrong-head case or an inverted-duty refund, we can read the ledgers, pick the right category and prepare the matching statements. Start with our GST refund filing help, or go straight to inverted duty refunds if that is your case.
Key takeaways
- There are 13 RFD-01 categories plus shipping-bill refunds and RFD-10 for UIN bodies.
- Each category has its own statement and its own relevant date.
- Zero-rated claims get 90% provisional refund within 7 days of acknowledgement, subject to risk evaluation.
- Excess cash-ledger balance is the only category not subject to the two-year limit.
- Filing under the wrong category invites a deficiency memo.
Read next
- What is a GST refund? Meaning with examples
- GST refund checklist: documents for each type
- Relevant date for a GST refund claim
- GST refund eligibility checklist
Disclaimer: Positions stated as on 30 September 2026, based on the CGST Act and Rules as amended, the Finance Act 2026, and the ICAI Handbook on Refunds under GST (January 2026). Verify current notifications before filing.