GST refund process
The GST refund process requires the taxpayer to follow specific steps, submit documents and declaration if required, to the GST authorities for claiming a GST refund.
GSTN has introduced significant changes to refund filling process. The refund filing process has changed for export of services with tax payment, supplies to SEZ unit/developer with tax payment and deemed export. Going forward, refund application can be filed without need to declare tax period. Instead, select the refund category, enter invoice-based details with upload of eligible invoices and relevant statement 2(exports), 4(SEZ supplies) and 5B (Deemed exports). Ensure that GSTR-1 and GSTR-3B till date of refund application has been filed. The same changes are made for refund by recipient of deemed export, as below -
• Export supply of Services with payment of tax
• Supplies to SEZ Unit/Developer with payment of tax
• Deemed Export supply
Refund Application must be filed for the following types of GST refund claims:
- Accumulated ITC due to exports of goods and services without payment of tax.
- Excess cash balance from the electronic cash ledger or excess tax payment.
- IGST paid on export of services (with payment of tax).
- Accumulated ITC due to exports of goods and services without payment of tax.
- ITC accumulated due to inverted tax structure (tax on inputs higher than a tax on outputs).
- Receiving deemed exports
- On account of Assessment or Provisional Assessment or Appeal or any other order.
- Refund on ‘Any other ground’ using RFD-01
- Refund claim by unregistered taxpayer
- Tax paid on supplies made to SEZ units/SEZ developers (with payment of tax).
- Tax paid on an intrastate supply later held as interstate supply and vice versa.
- If a supplier of deemed exports paid tax on deemed supplies without charging and collecting tax from the buyer of deemed exports, then he would be eligible to claim it as a refund (on a declaration that the recipient or buyer of such deemed exports does not claim a refund).
