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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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.
- 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
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 |
GST Refund Process — Step by Step
Eligibility Analysis
Free CA consultation — identify refund type, compute refund amount, check 2-year window
Day 1Document Collection
GSTR-1 data, shipping bills, invoices, bank statements — collected via WhatsApp
Day 1–2RFD-01 Filing
CA-reviewed Form RFD-01 filed on GST portal with statement of facts and documentary evidence
Day 2–3RFD-04 or RFD-06
Officer issues provisional refund order (RFD-04, 90% in 7 days) or final order (RFD-06)
Within 15 daysCredit to Bank
Refund credited to registered bank account. Full refund within 60 days of complete application.
Within 60 DaysWhen 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 services | Date of receipt of payment in convertible foreign exchange |
| Inverted duty structure ITC | Last day of the financial year in which ITC was accumulated |
| Excess / erroneous tax payment | Date of payment of tax |
| Tax paid on supply later held exempted / not liable | Date of order / judgment establishing exemption |
| Casual / non-resident taxpayer | Date of cancellation of registration |
Claim Your GST Refund —
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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.
100% Online
Documents via WhatsApp / email. Portal filing. No office visits. Status updates throughout.
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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Fixed transparent pricing. No surprise billing at any stage of the refund process.
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