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GST Refund — Claim What You’re Owed

GST refund can be claimed for excess tax paid, export refund (IGST paid on export), ITC accumulated due to inverted duty structure, or refund on cancellation. Apply on GST portal in Form RFD-01 within 2 years. Expert CA team handles the entire process.

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Direct Answer

What is GST Refund?

GST Refund allows taxpayers to reclaim GST paid in excess, ITC accumulated on exports, inverted duty structure, or tax paid due to erroneous assessment. Under Section 54 of the CGST Act, a refund application must be filed in Form RFD-01 on the GST portal within 2 years from the relevant date.

Export IGST Refund: When IGST is paid on export of goods, the refund is auto-generated via GSTR-1 filing and shipping bill data linkage on ICEGATE — no separate RFD-01 is required. For ITC refund on exports under LUT/Bond (zero-rated without payment of IGST), Form RFD-01 must be filed manually.

Once filed, the officer issues Form RFD-04 (provisional refund, 90% within 7 days) or passes a final order in Form RFD-06. The refund is credited to your bank account within 60 days of the complete application.

2 Years — Maximum Time to Claim GST Refund

Form RFD-01 must be filed within 2 years from the relevant date. For exports: date of export. For excess payment: date of payment. For inverted duty: end of the financial year in which ITC accumulated. Miss this and the refund is lost permanently.

What’s Included
  • Free eligibility & refund amount analysis
  • RFD-01 preparation & filing
  • GSTR-1 / shipping bill reconciliation
  • LUT filing for export refund cases
  • CA-reviewed statement of facts
  • Provisional (RFD-04) & final order tracking
  • 30-day post-service support
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Refund Categories

Types of GST Refund

Refund Type Who Can Claim Form Relevant Date Section
Export IGST Refund (with payment of tax) Exporters who paid IGST on export Auto via GSTR-1 & Shipping Bill Date of export Sec 16, IGST Act
ITC Refund (Exports under LUT/Bond) Exporters exporting without IGST payment RFD-01 Date of export / end of relevant quarter Sec 54(3), CGST Act
Inverted Duty Structure Refund Businesses where input tax rate > output tax rate RFD-01 End of the financial year Sec 54(3)(ii), CGST Act
Excess / Erroneous Payment Refund Taxpayer who paid more tax than due RFD-01 Date of payment of tax Sec 54(1), CGST Act
Casual / Non-Resident Taxpayer Refund Temporary registrant after registration cancels RFD-01 Date of cancellation Sec 54(1), CGST Act
Filing Process

GST Refund Process — Step by Step

01
💬

Eligibility Analysis

Free CA consultation — identify refund type, compute refund amount, check 2-year window

Day 1
02
📄

Document Collection

GSTR-1 data, shipping bills, invoices, bank statements — collected via WhatsApp

Day 1–2
03
📋

RFD-01 Filing

CA-reviewed Form RFD-01 filed on GST portal with statement of facts and documentary evidence

Day 2–3
04
📈

RFD-04 or RFD-06

Officer issues provisional refund order (RFD-04, 90% in 7 days) or final order (RFD-06)

Within 15 days
05

Credit to Bank

Refund credited to registered bank account. Full refund within 60 days of complete application.

Within 60 Days
💡
Provisional Refund (RFD-04): For export refund claims, 90% of the claimed amount is released provisionally within 7 days of acknowledgement under Rule 91 of CGST Rules. The remaining 10% is released after final verification via RFD-06.
Relevant Date — 2-Year Clock

When Does the 2-Year Limit Start?

The “relevant date” is defined under Section 54(14) of the CGST Act and Explanation 2 thereof. The 2-year limit runs from this date.

Refund Scenario Relevant Date (2-Year Clock Starts)
Export of goods (by sea/air)Date on which the ship or aircraft leaves India
Export of goods (by land/post)Date of despatch of goods by the customs authority
Export of servicesDate of receipt of payment in convertible foreign exchange
Inverted duty structure ITCLast day of the financial year in which ITC was accumulated
Excess / erroneous tax paymentDate of payment of tax
Tax paid on supply later held exempted / not liableDate of order / judgment establishing exemption
Casual / non-resident taxpayerDate of cancellation of registration
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CA / CS Team

Chartered Accountants experienced in GST refund filings across all categories — export, ITC, inverted duty.

Maximum Refund Claimed

CA analysis ensures every eligible rupee is identified and claimed. No unclaimed ITC left behind.

Provisional Refund Fast-Track

RFD-04 provisional refund (90%) pursued within 7 days for eligible export refunds.

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100% Online

Documents via WhatsApp / email. Portal filing. No office visits. Status updates throughout.

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GSTR-1 & Shipping Bill Reconciliation

Expert reconciliation of GST return data with ICEGATE shipping bill data for seamless auto-refund processing.

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Before You Leave —
Free GST Refund Guide

Get our complete GST Refund checklist with RFD-01 filing guide, relevant date calculator, and export refund walkthrough — all free.

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Free GST Refund Toolkit — Free RFD-01 Filing Checklist · Relevant Date Calculator · Export Refund Flowchart

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