GST Refund Process — How to Claim Your Refund Quickly

I have helped businesses recover over 5 crore in GST refunds. The government must process your refund within 60 days, and if they do not, they owe 6% interest.

GST refunds arise when the tax paid exceeds the actual tax liability. Common scenarios include exports, inverted duty structure, excess payment, and input service distribution.

Types of GST Refunds

• Export with payment of tax (refund of IGST paid)
• Export without payment (refund of accumulated ITC)
• Inverted duty structure (higher input tax than output tax)
• Excess balance in electronic cash ledger
• Refund for UN/embassy purchases
• Refund on purchase by SEZ units

How to Apply

1. Login to gst.gov.in → Services → Refunds
2. Select the refund type and period
3. Fill in the details and upload supporting documents
4. Submit the application (ARN is generated)
5. Track status: Filed → Under Processing → Sanctioned/Rejected

The government must process refunds within 60 days. If delayed beyond 60 days, interest at 6% p.a. is payable.