TaxTMI 
TaxTMI 
Dear Experter,
I wish to apply for refund of "INVERTED DUTY STRUCTURE". Now the Export turnover consider in Adjusted Total Turnover.
Please help me.
Regarding GST Refund of Inverted Duty.
06 May 2026 
5 Replies 
631 Views Asked by
Inverted duty refund computation includes export turnover in adjusted total turnover under GST refund rules.
Refund of accumulated input tax credit under the inverted duty structure is computed under Section 54(3) of the CGST Act read with Rule 89(5) of the CGST Rules. The refund formula uses Adjusted Total Turnover as a key denominator, and this includes zero-rated supplies such as exports. For this purpose, export turnover is included in Adjusted Total Turnover, while inward supplies under reverse charge and exempted turnover are excluded. (AI Summary)
Refund of accumulated input tax credit under the inverted duty structure is computed under Section 54(3) of the CGST Act read with Rule 89(5) of the CGST Rules. The refund formula uses Adjusted Total Turnover as a key denominator, and this includes zero-rated supplies such as exports. For this purpose, export turnover is included in Adjusted Total Turnover, while inward supplies under reverse charge and exempted turnover are excluded. (AI Summary)