Refund under GST enables recovery of accumulated input tax credit and erroneous tax payments through specified refund mechanisms.

Refunds under GST arise from specified situations including zero rated supplies (exports and supplies to SEZs) allowing either refund of accumulated Input Tax Credit under bond/LUT or refund of tax paid; deemed exports permit refund by recipient or supplier; refunds also cover supplies to notified foreign entities, inverted duty structure credit accumulation, excess or mistaken tax payments, refund vouchers for cancelled advances, provisional assessment excesses, appellate pre-deposits, and category-specific concessions.

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