GOODS AND SERVICE TAX

Application for GST Refund

Descriptions

If any excess GST has been paid or there is any input tax credit which has not been utilised, a person can claim refund under Section 54 of the excess GST paid by filing an application for the same online. Under GST the process of claiming a refund is standardized to avoid confusion. The process is online and time limits have also been set for the same.

Services Covered

  • Verification of proper documents and Credit Ledger in GST Portal
  • Application for GST Refund Form RFD 01
  • Follow up with GST Department till you receive the refund

Who Can File

  • Dealer Exports (including deemed export) goods/services under claim of rebate or Refund
  • ITC accumulation due to output being tax exempt or nil-rated
  • Where the Input goods/services have a higher tax rate and output goods/services have a lower tax rate
  • In case of partial reverse charge, where the Input tax credit cannot be used completely against the output tax
  • Finalization of provisional assessment

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