https://www.taxtmi.com/article/detailed?id=9040 Refunds of GST are available for specific situations including excess electronic cash ledger balances, refunds to certain international or notified persons, unutilised Input Tax Credit at period end, zero-rated supplies without tax payment, and ITC accumulation from an inverted duty structure. Claims must be filed electronically on form RFD-01 with prescribed annexures (unless under Rs.2 lakh), generate an ARN and RFD-02 acknowledgement, and may attract provisional payment (up to 90%) pending final RFD-06. Refunds for accumulated ITC are limited to invoices reflected in suppliers' GSTR-1 and claimants' GSTR-2A, and verification procedures at customs and circular-based conditions apply. en-us Sat, 04 Apr 2020 09:28:54 +0530 Wed, 11 Feb 2026 15:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9040 Refunds of GST are available for specific situations including excess electronic cash ledger balances, refunds to certain international or notified persons, unutilised Input Tax Credit at period end, zero-rated supplies without tax payment, and ITC accumulation from an inverted duty structure. Claims must be filed electronically on form RFD-01 with prescribed annexures (unless under Rs.2 lakh), generate an ARN and RFD-02 acknowledgement, and may attract provisional payment (up to 90%) pending final RFD-06. Refunds for accumulated ITC are limited to invoices reflected in suppliers' GSTR-1 and claimants' GSTR-2A, and verification procedures at customs and circular-based conditions apply. Articles Goods and Services Tax - GST Sat, 04 Apr 2020 09:28:54 +0530 https://www.taxtmi.com/article/detailed?id=9040