GST Refund Claim Filing
Recover blocked working capital by claiming your rightful GST refund — export IGST, inverted duty structure, or excess cash ledger balance.
Starting at ₹2,499*What Is a GST Refund Claim?
Several situations under the CGST Act entitle a taxpayer to claim back GST paid or accumulated as credit, filed through Form GST RFD-01. The most common categories are a refund of IGST paid on exports of goods or services, a refund of unutilised input tax credit under an inverted duty structure (where the tax rate on inputs exceeds the rate on outputs), and a refund of excess balance in the electronic cash ledger. Refund claims must generally be filed within two years from the relevant date, and the department is expected to process a complete application within 60 days. If the department raises a deficiency memo on Form GST RFD-03, we respond promptly with the missing documents so the claim isn't rejected or delayed further.
Who Should Use This Service
Exporters who paid IGST on exports and are due a refund.
Manufacturers facing an inverted duty structure with accumulated, unutilised input tax credit.
Businesses with excess balance sitting idle in their electronic cash ledger.
Anyone who received a deficiency memo on a prior refund application and needs it resolved.
What's Included
Export IGST Refund
Refund of IGST paid on exports of goods or services.
Inverted Duty Structure Refund
Refund of unutilised ITC where input tax rate exceeds output tax rate.
Excess Cash Ledger Balance
Refund of surplus balance lying in your electronic cash ledger.
Refund Tracking & Follow-up
We track your ARN status and respond to any deficiency memos.
Documents Required
GST returns for the relevant period — GSTR-1 and GSTR-3B as applicable.
Export invoices and shipping bills — for export-related refund claims.
Statement of ITC accumulation — for inverted duty structure refunds.
Bank account details — for credit of the approved refund amount.
How It Works
Eligibility & Amount Check
We identify the refund category and calculate the eligible amount.
Documentation
Statements, invoices and shipping bills are compiled as evidence.
Refund Application (RFD-01)
Filed online with all supporting annexures.
Processing & Disbursal
We follow up with the department until the refund is credited.
Timeline
The department is expected to process a complete refund application within 60 days of filing, though actual timelines vary with scrutiny and documentation completeness. Claims must be filed within two years from the relevant date for the applicable refund category.
Related Services
Common Mistakes to Avoid
Filing a refund application with invoice data that doesn't match the corresponding GSTR filings.
Missing the 2-year limitation period from the relevant date for filing most refund claims.
Not maintaining Bank Realisation Certificates (BRC/FIRC) needed to substantiate export refund claims.
Applying under the wrong refund category — inverted duty structure and export refunds follow different documentation.
Frequently Asked Questions
How long does a GST refund take?
The department is expected to process refunds within 60 days of a complete application under the CGST Act, though timelines vary in practice depending on scrutiny and documentation.
What is the time limit to claim a refund?
Generally within two years from the relevant date, which varies by refund category — for exports, it's typically the date of export; for excess cash ledger balance, the date of payment.
What if I receive a deficiency memo?
We help you respond promptly with the missing documents or corrections on Form GST RFD-03 so your refund application isn't rejected or delayed further.
What is an inverted duty structure refund?
It refunds unutilised input tax credit that accumulates when the GST rate on inputs is higher than the GST rate on the output supply, common in certain manufacturing and textile sectors.
What documents are needed for a refund claim?
Typically your GST returns for the relevant period, export invoices and shipping bills (for export refunds), a statement of ITC accumulation (for inverted duty refunds), and a bank account for credit of the refund amount.
How long does a GST refund take to be processed?
The GST law mandates processing within 60 days of a complete application; in practice, refunds with clean documentation are often sanctioned faster, while queries or mismatches can extend the timeline.
What is the inverted duty structure refund?
It applies when the GST rate on inputs is higher than on output supplies, leading to accumulated, unutilised input tax credit — the excess credit can be claimed back as a refund.