GST Refund Claim
Recover accumulated input credit or excess tax paid, with the statements and declarations the refund application needs.
A GST refund arises where you have paid more tax than you were liable for, or where credit has accumulated because your outputs are taxed lower than your inputs. Exporters are the largest group of claimants, but they are not the only one.
Refund claims are document-driven. The department will not take your word for the accumulation — the claim stands or falls on the statements and reconciliations filed with it, which is why a rejected claim is usually a badly assembled one rather than an invalid one.
What this costs
Standard
₹2,754 plus GST
- Eligibility & Document Check
- Preparation & Filing Refund Application
- Supporting Document Compilation
- ARN & Refund Status Tracking
- Followed up with the GST department on your behalf
- Advisory on GST Refunds
When a refund is available
- Accumulated credit on zero-rated exports made without payment of IGST under an LUT
- IGST paid on exports, refunded automatically against the shipping bill
- Accumulated credit from an inverted duty structure, where inputs are taxed higher than outputs
- Tax paid in excess, or under the wrong head
- Refund of the balance lying in the electronic cash ledger
- Refund to a casual or non-resident taxable person on surrender of registration
- Tax paid on a supply that was not made, and the invoice cancelled
The two-year limit
An application must be made within two years of the relevant date, and what counts as the relevant date differs by claim type — for goods exported by sea or air it is the date the vessel or aircraft leaves India; for services it is the date payment is received in convertible foreign exchange.
The limit is jurisdictional. Once it passes, the claim cannot be entertained however genuine it is.
Where claims come unstuck
- Shipping bill and GSTR-1 data not matching, which blocks automatic export refunds
- Export proceeds not realised within the permitted period
- Credit claimed on invoices not appearing in GSTR-2B
- The statement of invoices not tying to the amount claimed
- Bank account not validated on the portal, which stalls disbursement
- A deficiency memo in Form RFD-03, which requires a fresh application rather than a reply
How we handle it
- 1 Establishing the ground We identify which category the refund falls under, since the formula, documents and relevant date all follow from it.
- 2 Computing the amount The eligible refund is worked out using the prescribed formula, and reconciled against your returns.
- 3 Assembling the statements Invoice statements, shipping bills and realisation certificates are compiled to tie exactly to the amount claimed.
- 4 Filing RFD-01 The application is filed with the annexures and the declaration, within the two-year limit.
- 5 Handling deficiencies A deficiency memo requires a fresh application rather than a reply, and we refile promptly so the limitation is not lost.
- 6 Sanction and credit The sanction order is followed up and the amount tracked through to your bank account.
Frequently asked questions
How long do I have to claim?
Two years from the relevant date, which differs by claim type. The limit is strict, and a claim filed late cannot be entertained.
What is a deficiency memo?
Form RFD-03, issued where the application is incomplete. It is not a query you reply to — the claim is returned and you must file afresh, so limitation becomes a real risk.
Do exporters get an automatic refund?
Where IGST was paid on the export, the refund is processed automatically against the shipping bill, provided GSTR-1 and the shipping bill data match. Under an LUT, a claim must be filed for the accumulated credit.
Can I claim if my supplier has not filed?
No. Credit not reflected in GSTR-2B is not available to claim, and therefore not refundable. Chasing the supplier is part of the work.
Is interest payable if the refund is delayed?
Yes. Interest runs where the refund is not sanctioned within the period the Act prescribes, though claiming it usually requires a follow-up application.
What is not included. Government fees, statutory charges, stamp duty, court and registry fees, digital signature costs and any third-party professional charges are separate and payable at actuals. GST applies on professional fees where indicated. Prices shown are indicative and may change without notice; we confirm the total in writing before any work begins — see our terms on pricing.
Talk to us about GST Refund Claim
Share your requirement and our team will confirm the documents needed, the exact charges and a realistic timeline — usually the same working day.
- Expert document checking before submission
- Regular status updates on WhatsApp
- Transparent professional charges
- Assistance in Marathi & English
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