Timely refund mechanism is essential in tax administration, as it facilitates trade through the release of blocked funds for working capital, expansion and modernization of existing business. The provisions pertaining to refund contained in the GST law aim to streamline and standardise the refund procedures under the GST regime. Thus, under the GST regime, there will be a standardised form for making any claim for refunds. The claim and sanctioning procedure will be completely online and time-bound which is a marked departure from the existing time consuming and cumbersome procedure.

Situations Leading to Refund Claims:

A claim for refund may arise on account of : 

  • Export of goods or services
  • Supplies to SEZs units and developers
  • Deemed exports
  • Refund of taxes on purchase made by UN or embassies etc
  • Refund arising on account of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court
  • Refund of accumulated Input Tax Credit on account of inverted duty structure
  • Finalisation of provisional assessment
  • Refund of pre-deposit
  • Excess payment due to mistake
  • Refunds to International tourists of GST paid on goods in India and carried abroad at the time of their departure from India
  • Refund on account of issuance of refund vouchers for taxes paid on advances against which, goods or services have not been supplied
  • Refund of CGST & SGST paid by treating the supply as intraState supply which is subsequently held as inter-State supply and vice versa

Thus, practically every situation is covered. The GST law requires that every claim for refund is to be filed within 2 years from the relevant date.

Documents required for GST Refund

  • Documents Required for GST Registration

    GST Refund for Exports

    • GST Portal Login credentials
    • Tax Invoices related to the export transaction
    • Shipping bills or bills of export
    • BRC ( Bank Realisation Certificates)
    • Any other document specific to the requirements

Procedure for Filling refund application

  • Step 1

    Submit your details in the form provided above & Our Expert team will get in touch with you on the given contact details.

  • Step 2

    Send the requisite documents & details by mail or WhatsApp.

  • Step 3

    Filling of Appropriate Refund Application form.

  • Step 4

    Generation of Acknowledgement and ARN will be sent by the GST portal on registered contact details.

Frequently Asked Questions

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.

Refund on account of export
I. For 90% of the total amount claimed as refund excluding the amount of input tax
credit, provisional refund will be granted within 10 days of making of application or within 7
days of issuance of acknowledgement of the application.
II. Refund of the balance 10% will be granted after verification of documents furnished
by the applicant

refund application is to be processed within a period of 90 days.

If the refund application is not processed within said period then a interest  at the rate of 6% is recommended.

However, as per Ms. Nirmala Sitharaman ( Commerce and industry minister) who spoke for the concern of exporters on delay in refund, that the refunds under GST shall be processed within a period of 7 days. If same is delayed more than 2 weeks, then refund will be provided with interest.

Refund can be claimed by filing an application electronically in prescribed form along with required documents through the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner. The refundable amount shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.

In case of refund of IGST, the shipping bill filed with the Customs is treated as an application for refund if the exporter has filed a valid return in Form GSTR-3/3B and the person in-charge of the conveyance carrying the goods to be exported has furnished an export manifest/report. Upon receipt of information regarding furnishing of a valid return in FORM GSTR-3 or FORM GSTR-3B by the exporter from the Common Portal, the Customs authorities at the port of export shall process the claim for refund and an amount equal to the integrated tax paid in respect of each shipping bill shall be electronically credited to the bank account of the exporter.

Export of goods to Nepal or Bhutan fulfils the
condition of GST Law regarding taking goods out of
India. Hence, export of goods to Nepal and Bhutan will be
treated as zero orated and consequently will also qualify for
all the benefits available to zero rated supplies under the GST
regime. However, the definition of ‘export of services’ in the
GST Law requires that the payment for such services should
have been received by the supplier of services in convertible
foreign exchange.

  • If the taxpayers have filed GSTR 1 and GSTR 3B than he doesn’t need to fill other forms to claim refunds.

The taxable person cannot adjust CGST/SGST or IGST with the wrongly paid IGST or CGST/SGST but he is entitled to refund of the tax so paid wrongly – Sec.77 of the CGST/SGST Act.


Supplies to the Embassies or UN bodies will be taxed, which later on can be claimed as refund by them in terms of Section 54(2) of the CGST/SGST Act. The claim has to be filed in the manner prescribed under CGST/SGST Refund rules, before expiry of six months from the last day of the month in which such supply was received.

[The United Nations Organization and Consulates or Embassies are required to take a Unique Identity Number [section 26(1) of the CGST/SGST Act] and purchases made by them will be reflected against their Unique Identity Number in the return of outward supplies of the supplier(s)]


No refund shall be granted if the amount is less than Rs.1000/-. [Sec.54 (14) of the CGST/SGST Act] .

The refund arising out of existing law will be paid as per the provisions of the existing law and will be made in cash and will not be available as ITC.

Where the claim of refund is less than Rs.2 Lakh, a selfdeclaration by the applicant based on the documentary or other evidences available with him, certifying that the incidence of tax has not been passed on to any other person would make him eligible to get refund. However, if the claim of refund is more than Rs.2 Lakh, the applicant is required to submit a certificate from a Chartered Accountant or a Cost Accountant to the effect that the incidence of tax has not been passed on to any other person.