What we do
Our work in this practice group is structured around the records, deadlines, and decisions involved:
- Assessment of GST refund eligibility.
- Accurate computation and reconciliation of the refund claim.
- Review of invoices, GST returns, shipping documents, and supporting records.
- Proper preparation and filing of the GST refund application.
- Assistance with deficiency memos and departmental clarification requests.
- Follow-up support during refund processing.
- Reduced risk of avoidable delays or rejection caused by incomplete documentation.
How the engagement works
GST refund claims are governed primarily by the applicable provisions of the Central Goods and Services Tax Act, 2017, corresponding State or Union Territory GST laws, GST Rules, notifications, circulars, and prescribed procedures. Section 54 of the CGST Act contains provisions relating to refund claims, subject to specified conditions, documentation, limitation periods, unjust enrichment requirements where applicable, and other statutory conditions. The appropriate refund category, computation method, documents, and filing procedure depend on the nature of the claim.
Scenario 1: An exporter makes eligible zero-rated supplies and has accumulated input tax credit requiring a GST refund claim.
Scenario 2: A business operating under an inverted duty structure accumulates eligible input tax credit and wants to evaluate a refund claim.
Scenario 3: A taxpayer has paid excess GST or paid tax under an incorrect head and needs to determine whether a refund can be claimed.
Scenario 4: A business receives a GST refund deficiency memo and requires assistance in correcting the application or submitting additional documents.
Scenario 5: An exporter or other eligible taxpayer wants professional support with refund computation, application filing, and follow-up with the GST authorities.
Refund Eligibility Assessment
We review the nature of the transaction, GST returns, tax payments, input tax credit, export or supply documents, and other relevant facts to determine whether a refund claim may be available.
Refund Computation & Reconciliation
We calculate the eligible refund amount and reconcile the claim with GST returns, books of account, invoices, input tax credit records, and other supporting information.
Supporting Document Review
We review invoices, shipping documents, payment records, GST returns, declarations, certificates, and other documents required for the specific refund category.
General questions
01Who can claim a GST refund?
Eligible taxpayers may claim GST refunds in specified circumstances, including certain zero-rated supplies, eligible accumulated input tax credit, excess tax payments, and other situations permitted under GST law.
02What are common types of GST refunds?
Common refund categories can include refunds relating to exports or zero-rated supplies, accumulated input tax credit under eligible circumstances, excess tax payments, tax paid under an incorrect head, and other categories prescribed under the GST framework.
03What is the time limit for filing a GST refund claim?
The applicable limitation period depends on the nature of the refund claim and the provisions in force. Certain claims are generally subject to a prescribed limitation period, while specific categories may have different rules. The exact deadline should be checked for the particular claim.
04What documents are required for a GST refund?
Documents depend on the refund category and may include GST returns, invoices, shipping bills, export documents, bank realization or payment evidence, purchase records, input tax credit details, declarations, statements, and other prescribed supporting documents.
05What is a GST refund deficiency memo?
A deficiency memo may be issued when the refund application contains deficiencies or does not satisfy applicable requirements. The taxpayer may need to correct the deficiencies and submit a fresh or appropriate application or response as permitted under the applicable procedure.
06How long does a GST refund take?
Processing time depends on the category of refund, completeness of the application, verification by the GST authorities, supporting documentation, and whether any clarification or additional information is requested.
07Can you help if my GST refund claim is rejected?
Yes. We can review the rejection order and underlying reasons, assess the available options, and assist with rectification, re-application, appeal, or other appropriate action where permitted under the applicable GST provisions.
