GST Refund Eligibility Checker
A GST refund is the return of GST you have paid, or input tax credit you have accumulated, that you are legally entitled to get back — typically by exporters, businesses with an inverted duty structure, SEZ suppliers and anyone who paid excess tax. Most GST refunds must be claimed within 2 years of the relevant date under Section 54 of the CGST Act, 2017, filed in Form RFD-01 on gst.gov.in.
Pick your situation below and this free tool tells exporters and businesses which GST refund they can claim, the form to file, the key documents and the time limit.
Who can claim a GST refund?
GST law allows refunds in specific situations: zero-rated exports of goods or services (with or without payment of IGST), accumulated credit under an inverted duty structure, supplies to SEZ units and deemed exports, an excess balance in the electronic cash ledger, and tax paid under the wrong head or in excess. If none of these apply, a refund is unlikely to be available.
How this checker works
Choose the one situation that best matches your business. The result shows the refund type, the form, the key documents and the time limit for that situation — the same information set out in the table further down this page. Nothing is stored and no login is needed.
Indicative guidance, not a formal opinion — eligibility depends on your facts; we'll confirm in a consultation.
GST refund types at a glance
| Situation | Refund type | Form | Key documents | Time limit |
|---|---|---|---|---|
| I export goods or services WITHOUT paying IGST (under LUT/Bond) | Unutilised input tax credit (ITC) on zero-rated exports — Rule 89 | RFD-01 (with Statement 3) | LUT, export invoices, shipping bills (goods) or BRC/FIRC (services), GSTR-2B reconciliation | Within 2 years of the relevant date (Section 54) |
| I export goods ON payment of IGST | IGST paid on exports — Rule 96 | No RFD-01 — the shipping bill is treated as the refund application | Shipping bill, EGM, and matched GSTR-1 (Table 6A) & GSTR-3B; resolve any ICEGATE SB005/SB004 errors | Linked to the export; file returns correctly and promptly |
| My inputs are taxed HIGHER than my outputs (inverted duty structure) | Accumulated ITC under inverted duty — Section 54(3)(ii), formula under Rule 89(5) | RFD-01 (with Statement 1 & 1A) | Inward/outward invoices, GSTR-2B; note ITC on input services and capital goods is excluded | Within 2 years of the due date of the return for the relevant period |
| I have an EXCESS balance in my electronic cash ledger | Excess cash ledger balance | RFD-01 | Electronic cash ledger statement; usually the simplest, fastest refund | Within 2 years |
| I supply to SEZ units/developers or make DEEMED exports | SEZ / deemed export refund | RFD-01 | Endorsed invoices (SEZ Specified Officer), declarations/undertakings; supplier or recipient may claim per the category | Within 2 years of the relevant date |
| I paid tax under the WRONG head or paid EXCESS tax | Refund of wrong/excess tax paid — Section 54 | RFD-01 | Challan/payment proof and reconciliation | Within 2 years |
Documents you'll typically need
- Exports under LUT: LUT, export invoices, shipping bills (goods) or BRC/FIRC (services), GSTR-2B reconciliation.
- Exports with IGST: shipping bill, EGM, and matched GSTR-1 (Table 6A) & GSTR-3B.
- Inverted duty structure: inward/outward invoices and GSTR-2B.
- Excess cash ledger: electronic cash ledger statement.
- SEZ / deemed exports: endorsed invoices (SEZ Specified Officer), declarations/undertakings.
- Wrong head / excess tax: challan/payment proof and reconciliation.
Time limit to claim a GST refund (Section 54)
Under Section 54 of the CGST Act, 2017, most GST refunds must be claimed within 2 years of the relevant date. The relevant date differs by category — for an inverted duty structure it is the due date of the return for the relevant period. For IGST paid on exports, the claim is linked to the export itself, so returns must be filed correctly and promptly.
Once filed, an RFD-02 acknowledgement is usually issued within about 15 days, a provisional 90% refund for zero-rated supplies generally follows within about 7 days, and the final order is due within 60 days. To track a claim, see how to check GST refund status. For help preparing and following up a claim, see our GST refund services, or GST advisory & return filing for ongoing compliance.