GST refund applications require electronic filing, prescribed evidence, credit ledger debits, and formula based limits for unutilised input tax credit.

GST refund claims must be filed electronically in FORM GST RFD-01 with evidence matching the basis of the claim, including export, Special Economic Zone, deemed export, excess-payment, classification-correction, or unutilised input tax credit records. A refund of input tax credit requires a corresponding debit from the electronic credit ledger. Zero-rated supply refunds are capped by a turnover-based formula using Net ITC and Adjusted Total Turnover. Inverted duty structure refunds follow a separate formula deducting tax payable on inverted-rated supplies, with specified treatment of eligible input services and capital-goods credit.

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