GST refund procedure: determine eligibility, file Form RFD 01 online, address queries promptly, and obtain bank credit.
The text sets out the GST refund procedure: identify eligibility (exports without IGST, inverted duty structure, excess electronic cash ledger, provisional assessment, deemed exports/SEZ supplies); assemble required documents including Form RFD 01, invoices, bank details, and statutory declarations; file the claim online within the limitation period; track via ARN and comply with officer queries or deficiency notices; and on approval receive refund credited to the bank account. It also describes the Virtual CFO's role in eligibility analysis, document preparation, timeline management, portal responses, and appeals support. (AI Summary)