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One free scan finds every outdated or missing driver and matches the right update for your exact hardware.Free scan · exact hardware matchTo claim a GST refund in India, first identify the statutory refund category that fits your situation, check its conditions and filing deadline, and gather the category-specific evidence. Most claims are filed electronically in FORM GST RFD-01 through the GST Common Portal. After filing, save the application reference number (ARN), watch for portal notices, and track bank validation and payment separately from the tax-office processing stage.
There is no single document list or deadline calculation that applies to every refund. The route, applicant, evidence and relevant date depend on why the refund is due.
Check which GST refund category applies
Having paid GST or holding an unutilized input tax credit (ITC) balance does not, by itself, establish eligibility. The claim must fit a statutory ground, satisfy the conditions and exclusions for that ground, and be supported by records. Common categories in the CBIC-published refund rules and CBIC Circular 135/05/2020-GST include:
- Zero-rated supplies: eligible exports or qualifying supplies to an SEZ, including eligible unutilized ITC claims or, where the rules permit, tax paid on the supply.
- Inverted duty structure: qualifying accumulated ITC where the tax rate on inputs exceeds the rate on output supplies, subject to exclusions and the prescribed calculation.
- Deemed exports: claims subject to the category’s rules on who may apply and what evidence is needed.
- Other payments or balances: examples include excess electronic cash ledger balance, excess tax paid, or tax paid under an intra-State/inter-State classification later found to be wrong.
- Order-based claims: refunds arising from an order or certain appeal deposits require the relevant order or payment evidence.
Which route applies can depend on the return period, invoices, export or SEZ records, ITC entries, payment details and the rules in force when you file. If more than one category seems plausible, establish the ground and the appropriate applicant before preparing the application.
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Work out the deadline before assembling the claim
Section 54 of the CGST Act sets a general limit of two years from the applicable “relevant date,” but the relevant date is not the same for every refund. The statute distinguishes, among other circumstances, exports, deemed exports and refunds arising from orders. Identify the clause that applies to your specific claim and calculate from that event; do not assume the clock always starts on the date GST was paid or the refund was noticed. See CGST Act section 54.
Exceptions or later amendments may affect a particular claim. The linked CBIC Act page is an enacted-text page and may not reflect every later change, so check the current consolidated Act, relevant notifications and current portal instructions before relying on a date. If the deadline is close or disputed, obtain professional advice promptly.
Gather evidence for the specific refund ground
The examples below reflect evidence described in the refund rules; they are not a universal checklist. Follow the current RFD-01 prompts for your selected category and retain the underlying records.
| Claim situation | Examples of evidence described in the rules |
|---|---|
| Refund arising from an order or certain appeal deposits | Reference and copy of the relevant officer, authority or court order, or the applicable payment reference. |
| Export of goods | Statement of shipping bill or bill of export numbers and dates, matched to export invoice numbers and dates. The rules also tie filing to delivery of the export manifest or export report. |
| Export of services | Statement of invoice numbers and dates, with relevant Bank Realisation Certificate (BRC) or Foreign Inward Remittance Certificate (FIRC) details, as applicable. |
| Goods supplied to an SEZ | Invoice statement and evidence of the specified-officer endorsement that the goods were admitted for authorized operations. |
| Services supplied to an SEZ | Invoice statement, endorsement evidence, and details and proof of the recipient’s payment for authorized operations. |
| Deemed exports | Invoice statement and other evidence notified for the category. |
| Qualifying inverted-duty unutilized ITC | Annexure 1 statement in RFD-01 with invoice details for the period. The rules also prescribe the refund formula and a credit-ledger debit for the amount claimed. |
| Unjust-enrichment declaration or certificate | For claims above ₹2 lakh, the rules generally require a CA or cost accountant certificate that the tax incidence has not been passed on; for claims not exceeding ₹2 lakh, a declaration is generally relevant. The rules provide exceptions for certain statutory cases. |
For an ITC refund, account for the debit from the electronic credit ledger. For SEZ claims, confirm the required evidence of admission or receipt and authorized operations. The applicable unjust-enrichment evidence can depend on the statutory category, so check the rule and live form rather than treating the table as exhaustive. The CBIC refund rules set out the category-specific requirements.
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For most refund categories, the application is submitted electronically through the GST Common Portal in FORM GST RFD-01, directly or through a Commissioner-notified Facilitation Centre, as the rules provide. An eligible refund of electronic cash ledger balance may instead be claimed through the relevant return under the rules. The correct route depends on the claim category; do not use an ITC refund route merely because a cash balance is available, or vice versa.
- Reconcile the claim: match returns, tax payments, invoices, ITC records and the evidence that establishes the selected ground.
- Confirm the filing window: identify the applicable relevant-date provision and work out the deadline.
- Select the category in the portal: use the refund category that matches the claim and prepare its required statements and attachments.
- Submit RFD-01 where applicable: retain the ARN and application receipt for tracking and any follow-up.
- Monitor portal messages: check for acknowledgement, requests, deficiency communications and processing updates, and respond using the applicable procedure and time limit.
- Check the refund bank account: make sure the account information is valid and correctly mapped for the application.
Track processing and bank payment separately
Tax-office processing and payment disbursal are separate stages. The GST Portal’s refund-tracking advisory directs applicants to track application processing on the GST Portal and bank-validation or disbursal status through PFMS. The GST Portal refund advisory says payment is disbursed through CBIC’s accredited bank via PFMS after bank validation; it does not establish a guaranteed real-world payment time.
If bank validation fails, the advisory says you may need to amend bank details through a non-core registration amendment and then use the portal’s “Update Bank Account” function against the ARN. Follow the live portal instructions for the particular application.
Quick Recap
Before you submit
- Confirm the refund ground, eligible applicant and any category-specific conditions or exclusions.
- Check the current section 54 relevant-date rule for that ground and leave enough time to correct application issues.
- Match invoices, statements and supporting records to the claim period and refund amount.
- Review the live RFD-01 prompts and current CGST Rules, notifications and circulars; requirements can change.
- Keep the ARN, portal communications and bank-validation status available until the claim is resolved.
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