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GST Refund Claims in India
Export refunds, inverted duty structure refunds, and accumulated ITC refunds — professionally filed and followed up until credit is received.
GST refunds arise when a business has paid more GST than it owes — either because of zero-rated exports, an inverted duty structure, or excess cash payments. Claiming a GST refund requires precise documentation, correctly filed applications, and persistent follow-up with the department — all of which AAA Global LLP handles for you.
Types of GST Refunds We Handle
Export refund (IGST paid on exports) If you exported goods or services after paying IGST, you can claim a full refund of the IGST paid. Processed automatically through the GSTR-1 and shipping bill integration with ICEGATE.
Export refund (accumulated ITC) Exporters who supply under LUT (without paying IGST) can claim a refund of accumulated Input Tax Credit — filed via Form RFD-01.
Inverted duty structure When GST rate on inputs is higher than on output supplies — resulting in accumulated ITC that cannot be utilized. Common in textiles, certain food products.
Excess cash balance Refund of amounts deposited in the electronic cash ledger that cannot be utilized against output tax liability.
Supplies to SEZ Zero-rated supplies to SEZ units and developers — ITC refund or IGST refund on supplies.
Documents Required for GST Refund
- Statement of invoices — for the period of refund claim
- GSTR-1 and GSTR-3B — for the relevant period — already filed
- Bank realization certificates — (BRC/FIRC) for export refunds on services
- Shipping bills and export invoices — for goods exports
- CA certificate — certifying the claim amount (for accumulated ITC refunds above specified limits)
- Copy of LUT — for exports made under Letter of Undertaking
Refund Process Timeline
- Application filing — Form RFD-01 filed on GST portal
- Acknowledgement — Within 2 working days of filing
- Scrutiny period — 15–30 days for processing by the GST officer
- Refund credit — Within 60 days of complete application (interest payable if delayed beyond 60 days)
- Time limit to apply — Within 2 years from the relevant date of refund eligibility
Frequently Asked Questions
01How long does it take to receive a GST refund?
GST refunds must be processed within 60 days of a complete application. If delayed beyond 60 days, the department must pay interest at 6% per annum. In practice, simple refunds are often processed within 15–30 days.
02 Can refund be rejected?
Yes — deficient applications are issued a deficiency memo (Form RFD-03), which must be responded to with the correct documents. We prepare complete applications to minimize deficiency memos
03 Is a CA certificate required for all GST refunds?
A CA certificate is required for accumulated ITC refunds above Rs. 2 lakh. For IGST refunds on exports, a shipping bill and export invoice are the primary documents — no CA certificate needed.
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Contact Info
- +91 90150-53820
- info@aaaglobal.com