GST Refund

A GST refund is the return of tax you shouldn’t ultimately bear or of input tax credit you’ve accumulated but can’t use. Under Section 54 of the CGST Act, refunds arise in several situations most commonly exports (which are zero-rated), an inverted duty structure (inputs taxed higher than output) and excess tax paid by error or sitting in your cash ledger. You claim it by filing Form RFD-01 on the GST portal. We assess your eligibility and file clean claims for businesses across Vasai-Virar.

We take your refund from eligibility to money in the bank. We assess which refunds you qualify for and estimate the amount, confirm your returns are filed, reconcile your GSTR-1, GSTR-3B, shipping bills and BRC/FIRC and compute the refund under the correct rule. We prepare the right statements and declarations (plus a CA certificate above ₹2 lakh), file a clean RFD-01, respond to any deficiency memo or notice and track the claim to sanction. We also pursue interest for delays and appeal wrongly rejected claims.

Exporters of goods or services, businesses under an inverted duty structure, suppliers to SEZs, deemed exporters and anyone who has paid excess GST or has a surplus in their electronic cash ledger. A court or appellate order reducing your liability can also generate a refund. A key condition is that all your due GSTR-1 and GSTR-3B returns up to the refund period must be filed and the claim must be within two years of the relevant date. We check exactly which refunds you qualify for and what you can recover.

Many businesses are, without realising it. A significant amount of refund entitlement across India goes unclaimed every year purely due to unawareness, documentation errors or missed deadlines. If you export, if your inputs are taxed higher than your output (inverted duty), if you’ve paid GST by error or in the wrong head or if you have a surplus in your cash ledger, there’s likely a refund waiting. Share your data and we’ll assess your position and estimate what you can recover, before you commit to anything.

Because a refund only helps if you actually get it quickly and in full. A single wrong category, a missing document or an incorrect computation triggers a deficiency memo (RFD-03) that resets the clock and costs weeks or an outright rejection. We file clean, first-time RFD-01 claims that survive scrutiny: correct category, correct Rule 89(4)/89(5) computation, reconciled data, the right statements and CA certification where needed. We handle every RFD form, chase the deadlines and turn locked-up tax into working capital far faster than DIY filing.

For exporters and inverted-duty manufacturers, refunds can be a large share of working capital cash that would otherwise sit locked with the government instead of funding your stock, salaries and growth. Reclaiming it promptly can transform your cash position. With the 2025 reforms, you can now get 90% of eligible export and inverted-duty claims back within 7 days, turning a months-long wait into a fast working-capital release. Claiming what you’re owed correctly and on time is one of the most direct ways to strengthen your finances.

All the main ones: exports of goods (IGST route via shipping bill/ICEGATE or LUT route as a refund of unutilised ITC), exports of services (with BRC/FIRC), inverted duty structure claims (Rule 89(5)), SEZ supplies, deemed exports, excess tax paid by error or wrong head and surplus in your electronic cash ledger. We identify every category you’re eligible under businesses often qualify for more than one and file each correctly so nothing recoverable is left behind.ers and inverted-duty manufacturers, refunds can be a large share of working capital cash that would otherwise sit locked with the government instead of funding your stock, salaries and growth. Reclaiming it promptly can transform your cash position. With the 2025 reforms, you can now get 90% of eligible export and inverted-duty claims back within 7 days, turning a months-long wait into a fast working-capital release. Claiming what you’re owed correctly and on time is one of the most direct ways to strengthen your finances.

The costly, avoidable outcomes: a wrong category that gets the claim rejected outright, incomplete documentation that triggers a deficiency memo and weeks of delay, a miscomputed Rule 89(4)/89(5) figure that invites rejection, a missed two-year deadline that bars the claim forever and wrong bank details that block the payment. Clean, first-time filing avoids the RFD-03 cycle, survives officer scrutiny and shortens the whole process. We also pursue the interest you’re owed and appeal a wrongful rejection.

Yes structuring eligible claims to qualify for it is part of the service. For eligible zero-rated (export/SEZ) and, since October 2025, inverted-duty claims, the officer sanctions 90% provisionally within 7 days of acknowledgement, with the balance after verification. We prepare and file cleanly so your claim qualifies for this fast release rather than being flagged as high-risk and sent straight to scrutiny which is what happens to poorly filed claims.

Yes. Under Section 56 of the CGST Act, if your refund isn’t processed within 60 days of a complete application, you’re entitled to interest at 6% per annum on the delayed amount (9% for certain appellate or court orders). This interest often has to be actively pursued rather than paid automatically. We make sure your application is complete so the clock starts correctly and we claim the interest you’re owed if the department delays beyond the statutory period.

An inverted duty structure arises when the GST on your inputs is higher than on your output common in textiles, footwear, fertilisers and EVs leaving unutilised input tax credit accumulating that you can’t offset. Under Section 54(3), you can claim a refund of that accumulated ITC using the Rule 89(5) formula, which considers input goods only (not input services or capital goods). Since October 2025 these claims also get the 90% provisional refund. We compute and file them correctly, a frequent source of past rejections when done wrong.

Usually because of a wrong Rule 89(5) computation most commonly including input services or capital goods in the formula, when the rule allows only input goods. That single error is enough to get an otherwise-genuine claim rejected. We’ve re-filed claims that were previously rejected on exactly this basis, recomputing correctly (input goods only) and recovering credit the business had nearly written off. Getting the formula right the first time is what makes these claims succeed.

There are two routes. Under the IGST route, you pay IGST on exports and claim it back for goods this is automatic via the shipping bill through ICEGATE (no separate RFD-01); for services, via RFD-01 with BRC/FIRC. Under the LUT route, you file a Letter of Undertaking and export without paying IGST, then claim a refund of unutilised ITC via RFD-01 (Rule 89(4)). The LUT route avoids upfront cash outflow and is popular with service exporters. We handle both and advise which suits you.

Yes. Service exporters and IT/software firms typically export under an LUT (zero-rated), which leaves them with unutilised input tax credit they can reclaim via RFD-01 under Rule 89(4). The key proof is the BRC/FIRC showing receipt of payment in convertible foreign exchange. We reconcile the export data, compute the ITC refund and file it cleanly, so the credit that would otherwise sit stuck becomes cash, a meaningful, recurring cash-flow benefit for high-value service exporters.

Yes. If you’ve paid GST in excess, paid under the wrong head (for example CGST/SGST instead of IGST) or have a surplus balance sitting in your electronic cash ledger, those amounts are refundable through RFD-01 the cash-ledger refund is often among the faster ones. We’ve filed exactly these claims for businesses that overpaid or misapplied tax, with correct documentation and tracked them to credit in the bank. If you think you’ve overpaid, it’s worth checking.

Deemed exports are supplies to notified categories such as EOUs (Export Oriented Units) the goods don’t leave India, but the supply is treated specially and a refund can be claimed via RFD-01 with the appropriate declarations. It’s distinct from a physical export or an SEZ supply. If you supply to EOUs or other notified recipients, we assess whether your supplies qualify as deemed exports and file the refund with the correct declarations and documentation.

Yes. Supplies to SEZ units and developers are zero-rated, and you can claim a refund via RFD-01 supported by the SEZ officer’s endorsements confirming receipt. The endorsement is the critical proof for these claims. We reconcile your SEZ supplies, gather the endorsed documents and file the claim in the correct category so a common documentation gap doesn’t stall a refund you’re genuinely entitled to.

The refund runs through a series of RFD forms, so the status is never a mystery. RFD-01 is your application; RFD-02 is the acknowledgement; RFD-03 is a deficiency memo (errors to fix); RFD-04 is the 90% provisional order; RFD-05 is the payment advice to your bank; RFD-06 is the final sanction; RFD-07 is a withholding/adjustment order; RFD-08 is a show-cause/rejection notice with RFD-09 your reply and RFD-11 is the LUT. We manage all of them and explain each step as it happens.

A deficiency memo is issued when your application has documentary or data errors. It requires you to correct them and re-file a fresh application and crucially, it resets the 60-day processing clock, costing you weeks. This is exactly why clean, complete first-time filing matters so much. We prepare applications carefully right category, reconciled data, complete statements to avoid deficiency memos and if one is ever issued, we correct and re-file quickly to keep things moving.

RFD-02 is the acknowledgement the officer issues within 15 days for a complete application and it’s important because it starts the processing clock. The 7-day provisional-refund window and the 60-day final-sanction window both run from this acknowledgement. That’s why a complete, clean application matters: it earns a prompt RFD-02 and starts your timelines, whereas a deficient one gets an RFD-03 instead and delays everything. We file complete applications precisely to trigger a fast acknowledgement.

For eligible claims, RFD-04 is the provisional order sanctioning 90% of your refund within 7 days of acknowledgement a fast working-capital release. RFD-06 is the final sanction order, generally within 60 days of a complete application, releasing the remaining balance after full verification. So most of your money can arrive quickly under RFD-04, with the rest following on final verification. We structure eligible claims to capture the fast 90% and then track the balance to RFD-06.

The relevant date is the starting point for your two-year filing window and it varies by refund type for goods exports it’s usually the shipping-bill date, for service exports the invoice or payment date, for excess tax the date of payment. Miscalculating it is a common mistake that can make you think you have more time than you do, causing a claim to be filed late and barred. We identify the correct relevant date for each of your claims so the deadline is calculated accurately.

You must file within two years from the ‘relevant date’, which varies by refund type for exports it’s typically the shipping-bill or invoice date, for excess tax it’s the date of payment and so on. This two-year limit is absolute: miss it and the refund is barred by limitation and lost permanently. Because a large amount of refund goes unclaimed every year purely due to missed deadlines, we track your relevant dates so nothing lapses.

Both achieve zero-rating, but the cash impact differs. Under the IGST route you pay IGST on each export and claim it back for goods, it’s processed automatically through the shipping bill and ICEGATE. Under the LUT route you export without paying IGST at all, then separately claim a refund of the unutilised ITC that accumulates. The LUT route avoids tying up cash upfront, which is why service exporters usually prefer it. We advise on the better route for your situation and handle the filing.