Owing to our expertise in the area of various refunds, we do provide a wide range of refund services to our clients. We, rigorously strive to assist our clients in getting their Refunds without any complications.
Our Scope of Services under Refund
- Identification of eligible transactions for claiming refund;
- Recommendation of the Organizational compliances and administrative procedures in order to be eligible for claiming refund.
- Aiding in preparation of data and other documents required for filing a Refund Application.
- Preparation and filing of the Form required for claiming refund on the GST Portal.
- Submission of application to the Jurisdictional GST Officer.
- Representation before the GST officer for any assistance required in the process of documents substantiation and for any clarification required during scrutiny of refund claims.
- Drafting reply to any notice issued by concerned GST officer seeking any clarification in regard to refund claimed.
- Assistance in securing final Refund Order.
What is GST Refund?
Usually when the GST paid is more than the GST liability a situation of claiming GST refund arises. Under GST the process of claiming a refund is standardized to avoid confusion. The process is online and time limits have also been set for the same.
When can the refund be claimed?
There are many cases where refund can be claimed. Here are some of them –
- Excess payment of tax is made due to mistake or omission.
- Refund of tax paid on zero-rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies.
- Refund of unutilized ITC in the case of the tax rate on the input being higher than the tax rate on the output.
- Refund of tax paid on the supply of goods/services which were provided wholly or partially and invoice was not issued.
- Refund of tax paid in excess due to confusion in the transaction being an interstate or intrastate
- the tax and interest, if any, or any other amount paid by the applicant, if the incidence of such tax and interest to has not been passed on any other person
- the tax or interest borne by such other class of applicants as the Government may, on the recommendations of the Council, by notification, specify
- Dealer Exports (including deemed export) goods/services under claim of rebate or Refund
- ITC accumulation due to output being tax exempt or nil-rated
- Refund of tax paid on purchases made by Embassies or UN bodies
- Tax Refund for International Tourists
- Finalization of provisional assessment
What is the time limit for claiming the refund?
The time limit for claiming a refund is 2 years from relevant date.
The relevant date is different in every case. Here are the relevant dates for some respective cases –
| Reason for claiming GST Refund | Relevant Date |
| Excess payment of GST | Date of payment |
| Export of Goods | Date of loading/passing the frontier/dispatch |
| Deemed export of goods | Date on which return relating to such deemed export is furnished |
| Export of Services | Date of Receipt of payment in convertible foreign exchange/ Date of issue of Invoice |
| ITC accumulates as output is tax exempt or nil-rated | Last date of financial year to which the credit belongs |
| Refund consequent to Judgment, Decree, Order or Direction of the Appellate Authority, Appellate Tribunal or any court | Date of communication of such Judgment, Decree, Order or Direction |
| Refund of unutilized Input Tax Credit | At the end of the Financial Year in which such claim for refund arises |
| Where tax is paid on provisional basis | Date on which tax is adjusted |