GST Refund in Nellore

Local jurisdiction

Registrar (RoC)

RoC Vijayawada — Door No. 29-14-46, 2nd Floor, Sri Venkateswara Complex, Governorpet, Vijayawada – 520002

Jurisdictional HC

Andhra Pradesh High Court

GSTIN prefix

37 (Andhra Pradesh)

Professional Tax

Andhra Pradesh levies Professional Tax (max ₹2,500/year). Applicable to companies employing salaried staff.

Business hubs

Krishnapatnam Port/SEZ, Industrial Estate, Menakuru, Kovur

Nellore is a coastal Andhra hub for aquaculture (shrimp exports), mica, and the Krishnapatnam port-led industrial corridor.

Also in: Tirupati Vijayawada

A GST refund lets you reclaim GST that was paid in excess or that has accumulated in your electronic credit or cash ledger. Under Sections 54–56 of the CGST Act, 2017 (read with Rules 89 and 96), the claim is made in Form RFD-01 on the GST portal, generally within 2 years from the relevant date. Common categories include exports (with or without payment of IGST), inverted duty structure, excess balance in the cash ledger, excess tax paid, and deemed exports. The department acknowledges the claim in RFD-02 and, on approval, issues a sanction order in RFD-06.

2 yrs

General time limitForm RFD-01 must generally be filed within 2 years from the relevant date for the category you are claiming under. Miss it and the refund can be lost.

Understand It

What Is GST Refund?

A quick, plain-language explanation before the details.

In simple terms

A GST refund returns money to you when you have paid more GST than you owed, or when credit has piled up that you cannot otherwise use — for example on exports or an inverted duty structure.

Legally

Refunds are governed by Sections 54 to 56 of the CGST Act, 2017, read with Rules 89 and 96 of the CGST Rules. The claim is filed in Form RFD-01 within the prescribed time (generally 2 years from the relevant date), and the proper officer processes it through acknowledgement, sanction or a show-cause process.

Governing authority

Administered by the Goods and Services Tax Network (GSTN) under the Central Board of Indirect Taxes and Customs (CBIC), via the portal gst.gov.in.

Validity

A refund is a one-time claim for a specific period and category. Each eligible period is claimed separately, subject to the 2-year relevant-date limit.

Service Intelligence

Quick Facts

Professional Fee

Custom quote

Governing Law

CGST Act 2017

Key Sections

Sec 54–56

Refund Form

Form RFD-01

Time Limit

2 yrs (general)

Mode

100% Online

Authority

GSTN / CBIC

Sanction Order

Form RFD-06

Legal & Regulatory Framework

Act

CGST Act, 2017

Rules

Rules 89 & 96

Key Sections

54–56

Authority

GSTN / CBIC

Portal

gst.gov.in

Last Reviewed

17 Aug 2026

Before You Start

Is This Service Right for You?

Ideal for

Exporters of goods or services (with or without IGST payment)
Businesses stuck with an inverted duty structure (input rate > output rate)
Taxpayers with excess balance sitting in the electronic cash ledger
Anyone who paid GST in excess or under the wrong head
Suppliers to SEZ units / developers and deemed-export suppliers
Casual or non-resident taxpayers with an unused advance tax balance

You may need this if

You have accumulated ITC you cannot use against output tax
You exported under LUT/Bond without paying IGST and want the ITC back
Your input GST rate is higher than your output GST rate
You have a cash-ledger balance you want credited to your bank
You paid tax twice, under the wrong head, or more than was due
You made a deemed-export supply eligible for refund

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Why It Matters

Why File a GST Refund?

A refund frees up working capital that is otherwise locked as credit or cash on the portal. Here is why businesses claim it and why the category matters.

01

Unlock Working Capital

Accumulated ITC and excess cash-ledger balances are your money sitting idle. A refund releases it back to your bank account.
02

Recover Export GST

Exports are zero-rated. Whether you paid IGST or exported under LUT, the tax borne on inputs is refundable so exports stay tax-free.
03

Fix Inverted Duty

When your input GST rate exceeds your output rate, credit piles up permanently. Section 54(3)(ii) lets you claim that accumulated ITC.
04

Correct Excess Payments

Tax paid twice, under the wrong head, or in excess of what was due can be reclaimed instead of written off.
05

Choose the Right Category

Each refund type has its own form fields, statements and relevant date. Filing under the correct category avoids rejection and rework.
06

Protect the 2-Year Window

The general limit is 2 years from the relevant date. Filing on time keeps the claim alive; delay can bar it permanently.

Transparent

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Eligibility

Who Can Apply?

Exporters of goods (with or without IGST payment)

Exporters of services receiving foreign exchange

Businesses with an inverted duty structure

Taxpayers with excess electronic cash-ledger balance

SEZ suppliers & deemed-export suppliers

Casual / non-resident taxpayers with unused advance

Eligibility checklist

An eligible refund ground under Section 54 (exports, inverted duty, excess payment, cash-ledger balance, deemed exports, etc.)
An active GSTIN and filed returns (GSTR-1 & GSTR-3B) for the claim period
The application filed within the applicable time limit — generally 2 years from the relevant date
Supporting statements and annexures for the chosen category (invoices, shipping bills, BRC/FIRC, etc.)
A validated bank account on the portal for the refund credit
No pending demand that could lead to withholding or adjustment of the refund

End-to-End

Everything You Need. One Professional Team.

01

Eligibility Analysis

Review your ledgers, returns and transactions to confirm whether a refund is due and how much.

02

Category Selection

Identify the correct refund type — exports, inverted duty, excess cash, excess tax or deemed exports.

03

Refund Computation

Compute the eligible amount using the prescribed formula (e.g. Rule 89 for inverted duty / ITC).

04

Statement & Annexure Prep

Prepare the category-specific statement (Statement 1 to 7) and supporting annexures.

05

RFD-01 Filing

File Form RFD-01 on the GST portal with a clear statement of facts and documentary evidence.

06

ARN & Acknowledgement

Track the ARN and the RFD-02 acknowledgement issued by the department.

07

Query & SCN Handling

Respond to any RFD-08 show-cause notice with a reasoned RFD-09 reply on your behalf.

08

Sanction & Follow-up

Follow through to the RFD-06 sanction order and confirm credit to your bank account.

No Ambiguity

What You’ll Receive

Eligibility & refund-amount assessment

Correct refund category recommendation

Computed refund working (as per Rule 89 formula where applicable)

Prepared RFD-01 with statement of facts

Category-specific statements & annexures

ARN & RFD-02 acknowledgement tracking

RFD-08 / RFD-09 query-response support

Follow-up to RFD-06 sanction & bank credit

Checklist

What Documents Are Required for a GST Refund?

Requirements vary by refund category. Keep clear scans (PDF/JPG) ready. Every claim also needs a filed GSTR-1 and GSTR-3B for the period, a validated bank account on the portal, and the relevant statement (Statement 1 to 7) generated for the category.

Choose your refund type

Export Refund

Goods or services exported

5 documents

GSTR-1 & GSTR-3B for the claim period
Export invoices & shipping bills / bills of export
LUT/Bond (for export without IGST payment)
BRC / FIRC (for export of services)
Statement 2 / 3 as applicable

Important before you file

Mind the relevant date

The 2-year clock starts from the relevant date for your category — date of export, end of the financial year for inverted duty, or date of payment for excess tax. Confirm it before filing.

One category, one statement

RFD-01 requires the correct statement (1 to 7) for your ground. Filing the wrong statement or category is a common cause of deficiency memos and rejection.

Validate your bank account

The refund is credited to a bank account validated on the portal. An unvalidated or mismatched account holds up the credit even after sanction.

Exports: LUT vs IGST route

Refund on export with IGST paid is largely system-processed via the shipping bill (Rule 96); export under LUT/Bond needs RFD-01 for accumulated ITC. Get the route right first.

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Step by Step

How the GST Refund Process Works (Step by Step)

The entire claim happens online on the official portal at gst.gov.in through Form RFD-01.

01

Eligibility & category check

We review your ledgers and returns to confirm a refund is due and identify the correct category and relevant date.

02

Compute the refund

Calculate the eligible amount using the prescribed method — for inverted duty / ITC, the Rule 89(5) formula.

03

Prepare RFD-01 & annexures

Draft Form RFD-01 with the correct statement (1 to 7), a statement of facts and all supporting annexures.

04

File on the GST portal

Submit RFD-01 on gst.gov.in; an ARN is generated and the department issues RFD-02 acknowledgement.

05

Respond to queries

If a deficiency memo or an RFD-08 show-cause notice is issued, we file a reasoned RFD-09 reply.

06

Sanction & bank credit

On approval the officer passes the RFD-06 sanction order and the refund is credited to your validated bank account.

How Long It Takes

What Are the Key GST Refund Forms & Stages?

Stage	Expected Time
RFD-01 filed → RFD-02 acknowledgement	Acknowledgement after ARN
Query raised → RFD-08 show-cause / RFD-09 reply	Only if a deficiency / SCN arises
RFD-06 sanction order → credit to bank	On approval of the claim

Timelines depend on the category, completeness of the application and departmental workload. The general time limit to file is 2 years from the relevant date. RFD-01 is the refund application; RFD-02 is the acknowledgement, RFD-06 the sanction order, and RFD-08/RFD-09 the show-cause and reply where a query is raised.

Compliance Calendar

Key Dates — At a Glance

Frequency	What Is Due
After Filing	Note the ARN generated on submission · Confirm the RFD-02 acknowledgement · Watch for any deficiency memo
If Queried	Read the RFD-08 show-cause carefully · File a reasoned RFD-09 reply in time · Provide any additional annexures sought
On Sanction	Obtain the RFD-06 sanction order · Confirm the amount sanctioned vs claimed · Verify credit to the validated bank account
Ongoing	Keep returns (GSTR-1 & 3B) filed & reconciled · Track interest under Section 56 on delayed refunds · Claim each eligible period within its window

Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.

Why Outsource

Doing It Yourself vs TaxClue

Doing It Yourself

Work out which of the refund categories actually applies to you
Pin down the correct relevant date for the 2-year limit
Compute the eligible amount using the Rule 89 formula
Generate the right statement (1 to 7) for your ground
Assemble shipping bills, BRC/FIRC and ledger annexures correctly
Respond to deficiency memos and RFD-08 show-cause notices
Chase the ARN and follow up to sanction and credit

With TaxClue

Expert confirms the correct refund category for you
Relevant date and 2-year window verified before filing
Refund computed accurately per the prescribed formula
Correct statement and annexures prepared for you
RFD-01 reviewed before submission on the portal
RFD-08 queries answered with a reasoned RFD-09 reply
Followed through to RFD-06 sanction and bank credit

Skip the guesswork.

Let an expert handle it →

Avoid Delays

Common Mistakes That Delay Your Application

Filing under the wrong refund category or statement

Miscomputing the relevant date and missing the 2-year limit

Using the wrong Rule 89 formula for inverted-duty ITC

Mismatch between GSTR-1, GSTR-3B and the refund claim

Claiming ITC not reflected in GSTR-2B

Shipping-bill / invoice details not matching ICEGATE data

Bank account not validated on the portal before sanction

Not replying to the RFD-08 show-cause notice within time

TaxClue reviews your documents before filing to reduce avoidable errors.

Stay Compliant

What to Track After Filing a GST Refund

After Filing

Note the ARN generated on submission
Confirm the RFD-02 acknowledgement
Watch for any deficiency memo

If Queried

Read the RFD-08 show-cause carefully
File a reasoned RFD-09 reply in time
Provide any additional annexures sought

On Sanction

Obtain the RFD-06 sanction order
Confirm the amount sanctioned vs claimed
Verify credit to the validated bank account

Ongoing

Keep returns (GSTR-1 & 3B) filed & reconciled
Track interest under Section 56 on delayed refunds
Claim each eligible period within its window

Risk Assessment

Penalties & Consequences

What is at stake if you do not comply

Missing the 2-year relevant-date deadline forfeits the refund permanently
A deficiency memo (RFD-03) restarts the process while the 2-year clock keeps running
Filing under the wrong category or statement invites rejection in RFD-06
ITC not reflected in GSTR-2B is struck out, reducing the sanctioned amount
An unvalidated bank account holds up credit even after sanction

Latest Updates

Regulatory Updates 2025–26

2025: GST refund applications are filed in Form RFD-01 within 2 years of the relevant date under Section 54.
2025: For zero-rated supplies, 90% of the claimed refund can be sanctioned provisionally in Form RFD-04.
2025: Interest at 6% is payable under Section 56 if a sanctioned refund is not paid within 60 days of a complete application.
2025: The Invoice Management System (IMS) affects GSTR-2B and therefore the ITC available for refund claims.

The Difference

Why Businesses Choose TaxClue

01

CA-Led Team

Chartered Accountants experienced across every GST refund category — exports, inverted duty, cash ledger and more.

02

Right Category First

We match your facts to the correct refund ground and statement, cutting the risk of deficiency memos.

03

Reviewed Before Filing

Every computation and annexure is checked before RFD-01 is submitted on the portal.

04

100% Online

Documents over WhatsApp / email, portal filing, and status updates throughout — no office visits.

05

End-to-End Follow-up

From RFD-01 to RFD-06 sanction and bank credit, including RFD-08/09 query handling.

06

Transparent Fees

A clear quote confirmed upfront after a quick scope check — zero hidden professional charges.

Data Care

Your Documents Deserve Professional Care

Documents handled by professionals under confidentiality
Access limited to the team working on your file
Communication over secure digital channels
Documents retained only as long as needed for compliance

Answers

Frequently Asked Questions

What is a GST refund and who can claim it?

A GST refund lets a taxpayer reclaim GST paid in excess or accumulated as unusable credit. Under Section 54 of the CGST Act, it can be claimed by exporters (with or without IGST payment), businesses with an inverted duty structure, taxpayers with excess balance in the electronic cash ledger, those who paid tax in excess or under the wrong head, and suppliers making deemed exports.

How do I file a GST refund claim?

You file Form RFD-01 on the GST portal (gst.gov.in), selecting the correct refund category and period, attaching the relevant statement (1 to 7) and supporting annexures. An ARN is generated and the department issues an RFD-02 acknowledgement, after which the claim is processed to a sanction order in RFD-06.

What is the time limit for claiming a GST refund?

The general time limit is 2 years from the relevant date, as defined in Section 54 of the CGST Act. The relevant date differs by category — for example, the date of export for exports, the end of the financial year in which credit accumulated for inverted duty, and the date of payment for excess tax.

What are the main types of GST refund?

The common categories are: exports of goods or services with payment of IGST; exports under LUT/Bond without IGST (refund of accumulated ITC); inverted duty structure; excess balance in the electronic cash ledger; excess tax paid or tax paid under the wrong head; and deemed exports.

How do I choose the correct refund category?

The category depends on why the money is refundable — whether it is accumulated ITC from exports, an inverted duty structure, an excess cash-ledger balance, or an excess/wrong-head payment. Each category has its own statement, relevant date and supporting documents, so identifying it correctly at the outset avoids deficiency memos and rejection. We review your ledgers and transactions to determine this.

What is RFD-01 and how does it relate to RFD-02, RFD-06, RFD-08 and RFD-09?

RFD-01 is the refund application filed on the portal. RFD-02 is the acknowledgement of a complete application. RFD-06 is the sanction order approving (or rejecting) the refund. If the officer has concerns, RFD-08 is the show-cause notice and RFD-09 is your reply to it.

How is a refund for exports claimed?

There are two routes. Export with payment of IGST is largely system-processed through the shipping bill and GSTR data linkage under Rule 96, without a separate RFD-01 in most cases. Export under LUT/Bond without paying IGST requires filing RFD-01 to claim the accumulated input tax credit.

What is an inverted duty structure refund?

An inverted duty structure arises when the GST rate on your inputs is higher than the rate on your output supplies, causing credit to accumulate. Under Section 54(3)(ii), that accumulated ITC can be refunded via RFD-01, computed using the formula in Rule 89(5), with the relevant date being the end of the financial year in which the credit accumulated.

Can I get a refund of excess balance in my electronic cash ledger?

Yes. Any excess amount lying in the electronic cash ledger can be claimed as a refund by filing RFD-01 and selecting the “excess balance in electronic cash ledger” category, supported by Statement 7. This is one of the more straightforward refund grounds.

What documents are needed for a GST refund?

It depends on the category, but typically filed GSTR-1 and GSTR-3B for the period, the relevant statement (1 to 7), and category-specific evidence — export invoices and shipping bills, LUT and BRC/FIRC for exports, the ITC working for inverted duty, or cash-ledger extracts and challans for excess-payment claims. A validated bank account on the portal is required for the credit.

What happens if the refund is delayed?

Under Section 56 of the CGST Act, interest is payable on refunds not sanctioned within the period prescribed by law. If a deficiency memo or an RFD-08 show-cause notice is issued, a timely and reasoned RFD-09 reply is important to keep the claim on track.

Can a refund claim be rejected, and what then?

Yes. A claim can be rejected through an RFD-06 order, usually after an RFD-08 show-cause notice, for reasons such as a wrong category, mismatched data or missing documents. You can respond to the show-cause, rectify and re-file, or pursue an appeal. We review everything before filing to minimise this risk.

How do I check my GST refund status after filing RFD-01?

Go to gst.gov.in and open Services → Refunds → Track Application Status, then enter the ARN generated when your RFD-01 was filed. The portal shows the current stage — acknowledged (RFD-02), pending for processing, sanctioned (RFD-06) or disbursed (RFD-05). Post-login tracking additionally shows the PFMS bank validation and disbursement status.

How long does a GST refund take to be credited?

The proper officer must issue the acknowledgement (RFD-02) within 15 days and sanction a complete claim within 60 days of the application under Section 54(7). For zero-rated exports, 90% is released provisionally via RFD-04. After the RFD-05 payment order the amount is disbursed through PFMS to your validated bank account.

What is the interest if my GST refund is delayed?

Under Section 56 of the CGST Act, if a sanctioned refund is not paid within 60 days of the complete application, interest at 6% per annum is payable for the period of delay. Where the refund arises from an order in appeal or a court order and remains unpaid, a higher 9% per annum rate applies under the proviso to Section 56.

What is a deficiency memo (RFD-03) and how does it affect my claim?

If the application is found incomplete, the officer issues a deficiency memo in Form RFD-03 and the claim is not processed. Any debited ITC or cash is recredited and you must file a fresh RFD-01 after curing the defects. The fresh filing is treated as new, but the 2-year limit keeps running from the original relevant date, so refile quickly.

What documents are required to claim a GST refund on exports?

For export of goods you need GSTR-1 and GSTR-3B for the period, export invoices, shipping bills or bills of export, and the LUT/Bond reference where exported without IGST. For export of services you additionally need the BRC or FIRC evidencing receipt of foreign exchange, with the relevant statement (Statement 2 or 3) and a validated bank account on the portal.

Verify Everything

Official Sources & Legal References

Every regulatory figure on this page — sections, forms, time limits and formulae — is drawn from primary law and official government sources. Verify them directly:

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