What's included
- Eligibility review
- Statement preparation
- Deficiency memo replies
Who needs it
- Exporters of goods and services
- Suppliers to SEZ units and developers
- Businesses with an inverted duty structure
- Anyone with excess balance in the electronic cash ledger
Documents required
- Shipping bills or export invoices, and foreign remittance proof for services
- GST returns for the refund period
- Purchase invoices for the credit claimed
- Bank account validated on the GST portal
How it works
- Check eligibilityType of refund, period and amount.
- Prepare statementsInvoice-wise details and the calculation required by the rules.
- File the claimOnline application with supporting documents.
- Follow upReply to deficiency memos and notices until the refund order is issued.
Timeline: The law sets a 60-day processing period from a complete application; in practice it varies.
Frequently asked questions
What is the time limit for a GST refund claim?
Generally two years from the relevant date, which depends on the type of refund — for exports of goods it is linked to the date of export.
Can a GST refund be rejected?
Yes, if documents are missing, the credit is disputed or the claim is late. A deficiency memo or show cause notice usually comes first, and a well-documented reply often resolves it.
Is interest paid on delayed GST refunds?
Yes. Interest is payable if the refund isn't paid within the prescribed time after a complete application.