GST Refund Process: A Step-by-Step Guide

Who Can Claim?

Refunds under GST arise in cases of zero-rated supplies (exports), inverted duty structure, excess balance in electronic cash ledger, or finalisation of provisional assessment.

Procedure

1. File Form GST RFD-01 on the GST portal
2. Attach supporting documents (invoices, shipping bills, FIRC)
3. Acknowledgement in Form RFD-02 within 15 days
4. Provisional refund of 90% (for exports) within 7 days
5. Final order in Form RFD-06 within 60 days

Common Pitfalls

• Mismatch between GSTR-1 and GSTR-3B
• Incorrect HSN classification
• Missing LUT for zero-rated supplies