Refunds under GST - Introduction

GST refund procedure enables standardised, time bound claims and provisional relief for zero rated supplies under set documentation rules.

The GST refund framework establishes a standardised, time bound procedure for filing and sanctioning refund claims-filed generally within two years-either online or, until the portal is available, manually. It covers refunds for zero rated supplies, inverted duty structures, deemed exports, wrong tax payments, appellate orders, and specified categories like UN bodies and tourists; requires prescribed statements of invoice details and supporting endorsements; applies an unjust enrichment test with self declaration or professional certification depending on claim size; and mandates adjudicatory safeguards, inter authority coordination, and direct electronic payment to the claimant's bank account.