What is the time limit to claim a GST refund?

Under Section 54 of the CGST Act, a refund application must be filed within two years from the relevant date. The relevant date depends on the category — for example the date of export for goods, the date of receipt of payment for exported services, or the due date of the return for the period in an inverted duty structure claim.

How do I claim a GST refund?

Most GST refunds are claimed by filing Form RFD-01 on the GST portal with the supporting statements and documents. The main exception is IGST paid on exports of goods, where the shipping bill itself is treated as the refund application once GSTR-1 and GSTR-3B match the ICEGATE data.

Can I claim a refund under the inverted duty structure?

Yes. Where accumulated ITC arises because the tax rate on inputs is higher than the tax rate on outputs, Section 54(3)(ii) allows a refund, computed under the Rule 89(5) formula. ITC on input services and capital goods is excluded, and some notified supplies are not eligible.

How long does a GST refund take, and what is a provisional refund?

For zero-rated supplies, a provisional refund of 90% of the claim can be granted under Rule 91, generally within 7 days of acknowledgement. The final order (RFD-06) is due within 60 days of a complete application, failing which interest is payable on the delayed refund.

GST Refund

GST Refund Services in India — Exports, Inverted Duty & SEZ

We recover what's yours.

Our GST refund services help businesses in India recover tax stuck in their ledgers — exporters with unutilised ITC or IGST paid on exports, manufacturers facing an inverted duty structure, and suppliers to SEZ units. We quantify the GST refund, prepare complete documentation and follow up until the money is in your account. Billing overseas clients? See our export of services GST refund & LUT service; for ongoing compliance, see GST advisory & return filing. Not sure which refund applies? Try our GST Refund Eligibility Checker.

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Who Can Claim a GST Refund?

Refunds are available across several categories under the CGST Act. We help you identify the right route.

Exporters of Goods & Services

Zero-rated supplies under LUT or with IGST payment.

Inverted Duty Structure

Input tax rate higher than output tax rate.

Excess Cash Ledger Balance

Unutilised balance in the Electronic Cash Ledger.

SEZ Developers & Units

Refund on zero-rated supplies made to SEZ.

Deemed Exporters

Supplies to EOU / Advance Authorisation holders.

UN Bodies / Embassies

Refund for notified privileged persons.

Casual & Non-Resident Taxable Persons

Refund of advance tax deposited at registration.

GST Refund Types We Handle

Unutilised ITC on Exports under LUT (Rule 89)

Zero-rated exports of goods or services without payment of tax
Refund of accumulated ITC computed under Rule 89(4)
RFD-01 with statement of invoices, BRC / FIRC and GSTR-2B reconciliation

IGST Paid on Exports (Rule 96)

Shipping bill treated as the refund application
Reconciliation of GSTR-1 / GSTR-3B with ICEGATE data
Resolution of SB004 / SB005 and other ICEGATE errors

Excess Balance in Electronic Cash Ledger

Filing RFD-01 for the excess balance
GSTIN-wise mapping of cash ledger entries
Reconciliation with GSTR-3B

Deemed Exports and SEZ Supplies

Supplies to EOU / Advance Authorisation / EPCG holders
Zero-rated supplies to SEZ units and developers, with Specified Officer endorsement
Recipient / supplier application coordination

Tax Paid under the Wrong Head / Excess Tax Paid

CGST + SGST paid where IGST was due (or vice versa)
Excess or duplicate tax payments
Supporting reconciliation and officer follow-up

Inverted Duty Structure Refund

An inverted duty structure arises when the GST rate on your inputs is higher than the rate on your outputs, so input tax credit keeps accumulating instead of being used. Section 54(3)(ii) of the CGST Act allows a refund of this accumulated ITC, computed under the formula in Rule 89(5).

Eligibility review — confirming the supply is not excluded by notification
Net ITC computation on inputs only (input services and capital goods excluded)
Identification of blocked credits under Section 17(5)
Rule 89(5) computation, RFD-01 filing and adjudication support

How the GST Refund Process Works

A refund must be claimed within two years from the relevant date (Section 54), so we start with the dates.

Step 1

Eligibility & Quantification

We confirm the refund category, the relevant date and compute the eligible amount.

Step 2

Documentation

Invoices, shipping bills, LUT, BRC / FIRC, GSTR-2B and ledger statements assembled.

Step 3

RFD-01 Filing

Accurate computation and filing of the refund application on the GST portal.

Step 4

Deficiency Memo (RFD-03) Handling

If the officer issues a deficiency memo, we cure the gaps and refile promptly.

Step 5

Provisional 90% Refund (Rule 91)

For zero-rated supplies, we pursue the provisional refund of 90% of the claim.

Step 6

Final Sanction (RFD-06) & Realisation

We follow up until the sanction order is issued and the refund reaches your bank.

Common Reasons for GST Refund Rejection — and How We Prevent Them

ICEGATE mismatch (shipping bill vs GSTR-1)
BRC / FIRC not submitted or partially matched
Inverted duty refund claimed on exempt / nil supplies
ITC reversal under Rule 42 / 43 not adjusted
Time-bar lapse (2 years from relevant date)
Incomplete RFD-01 annexures

Key Timelines You Must Know

Stage	Statutory Timeline
Provisional Refund	7 days from acknowledgement
Final Refund Order	60 days from date of filing
Interest on Delayed Refund	6% p.a. after 60 days
Limitation Period	2 years from the relevant date

Frequently Asked Questions

Pending GST Refund? Let's Recover It.

Working capital locked in your GST ledger belongs back in your business. Book a refund review and we'll tell you what can be recovered.

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Scope of services and important information

This page describes services offered by RTA & Associates, Chartered Accountants. It is published for general information and does not constitute tax, legal, financial or investment advice, nor an offer or solicitation to provide services in any jurisdiction where we are not qualified to do so.

Any engagement is governed by a separate written engagement letter, which sets out the scope of work, the deliverables, the fees and the limits of our responsibility. Nothing on this page forms part of that engagement or varies its terms.

Descriptions of timelines, processes, costs and outcomes are indicative and depend on your specific circumstances and on third parties — regulators, exchanges, banks and counterparties — whose timelines we do not control. Statutory and regulatory requirements change; the current position should be confirmed before you act.

We are Chartered Accountants. Where a matter requires legal advice, advice on the law of a country other than India, or a regulated investment recommendation, we will say so and you should take advice from an appropriately qualified and licensed adviser in the relevant field and jurisdiction.