GST refund eligibility, computation and claim support
GST
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On demand
A GST refund starts by identifying what the balance represents. Unused cash, accumulated input credit, export tax and an amount arising from an order follow different routes. TheTaxCo establishes the category, computes the supportable claim, handles the applicable filing and follows it through queries and the refund decision.
We also review existing applications with a deficiency memo, query or unexplained processing delay. A new application is not always the next step; we first read the filing record and the authority’s communication.
Identify the claim before collecting documents
What you are seeking | What the review must establish |
|---|---|
Unused electronic cash-ledger balance | Available balance, pending liabilities and permitted refund route |
Unutilised credit on exports or eligible SEZ supplies without tax payment | Zero-rated status, eligible credit, turnover and category-specific evidence |
Inverted-duty accumulation | Eligible supplies, input-credit composition, exclusions and the prescribed formula |
Integrated tax paid on exports | Goods or services route, reporting and export evidence, and restrictions on the payment-and-refund option |
Excess tax, wrong tax treatment or order-based refund | The underlying payment or order, relevant date, limitation and incidence-of-tax evidence |
Unutilised-credit refunds are restricted by law; the entire electronic credit ledger is not automatically refundable. Formula inputs and exclusions differ between zero-rated and inverted-duty claims. CGST Act, section 54.
Cash deposits are different from tax already paid
The general two-year limitation must not be applied indiscriminately. CBIC has clarified that it does not apply to a refund of excess balance in the electronic cash ledger, and the unjust-enrichment declaration or certificate is not required for that cash-balance refund. Tax already debited against a liability needs its own analysis. Circular 166/22/2021-GST.
For claims governed by a relevant date, we record the date and its legal basis before preparing the computation. Export goods, export services and order-based claims may have different starting points. An approaching deadline changes the evidence priorities; it does not justify an unsupported claim.
Preparation and application support
We reconcile the claim to returns, invoices and the cash or credit ledger, then remove duplicates and items that do not satisfy the category conditions. For exports, we compare the GST record with the appropriate customs, bank or SEZ evidence. A services claim cannot be tested using only a shipping-bill checklist designed for goods.
Many claims use RFD-01, but export-of-goods refunds of integrated tax operate through the shipping-bill route under rule 96 when its conditions are met. We identify that route rather than promising an RFD-01 application in every case. CGST Rules, rule 89 and rule 96.
You receive the eligibility and limitation note, reconciled computation, category-specific statements and indexed evidence. We file the application after your approval, track its progress and respond to queries. Our specialist team also handles contested rejections, appeals and hearings, with the grounds and response strategy reviewed before proceeding. Approval, sanction and payment remain subject to the authority’s examination.
Records and preparation time
We need the relevant returns and ledgers, sales and purchase schedules, documents supporting the refund ground, and previous applications or orders. Export files may also require shipping bills, export reports, bank-realisation evidence and SEZ endorsements, depending on the route.
The preparation date depends on whether these records agree. Common delays include unmatched invoice numbers, wrong periods, incomplete bank evidence and unresolved ledger debits. We give you a specific list of missing records and the effect each has on the claim.
A deficiency memo is different from a rejection on merits. Under rule 90, a deficiency may require a fresh application, with the prescribed limitation exclusion for the interval between the original application and the deficiency communication. We assess that position from the actual dates. CGST Rules, rule 90.
Questions about recovery
Can the credit balance be used instead of refunded? Possibly. We compare permitted future set-off with the available refund route and the expected working-capital need. Some balances are not eligible for either treatment without further correction.
Can you tell us when the refund will reach the bank? We can agree the preparation timetable and track the application stages. Officer queries, verification and payment processing affect receipt, so a fixed bank-credit date cannot be promised.
Our refund is already filed. What should we send first? The acknowledgement, category, claim period and latest communication are enough to identify the immediate work. We request the detailed evidence after reading them.
Related work includes export LUT preparation, input credit reconciliation and GST notice responses.
Email TheTaxCo, message us on WhatsApp or book a call. Share the refund category if known, claim period, approximate amount and whether an application or order already exists.