A. Refund in different cases:
Any person who has born the burden of any tax and interest paid on such tax or any other amount paid by him, which are refundable due to any reason fluke (i) in the follow up of statutory order of the adjudicating authority/court/tribunal etc. or (ii) refund of tax paid in excess due to any reason or (iii) refund of tax paid on the advance payment on account of proposed supply of services which is not provided entirely or partially (iv) refund claim filed by Consumer/URD where burden of tax refundable, has been passed on to them etc. as per Sec. 54 of the CGST Act], may file an application electronically through the GST Common Portal before expiry of two years from the relevant date, which has been defined under Section 54 Explanation (2), which has been explained in detailed under heading “Relevant dates”. The application for Refund is to be filed under Format GST RFD-0 1 at the common portal of GST.
B. Refund of balance amount available in Cash Ledger.
The registered person may claim refund of the balance amount available in the cash ledger after discharging of tax, interest and other liabilities, through the GSTR 3 Return itself. After discharging of liability, the registered person may specify the balance amount available in cash ledger major head wise i.e. CGST, SGST, IGST and Cess, which he wants to get refunded, under GSTR 3, GSTR 4 and GSTR 7.
However, the taxpayer cannot claim such refund through his return in case balance amount in his cash ledger is lesser than 1000/. Refund application limit in any case is > = Rs. 1000
C. Refund of tax to the Agencies of UNO, Embassies etc.
The specialized agencies of the UNO or Multilateral Financial Institution and organizations notified under UN (Privileges and Immunities) Act,1947, Consulate or Embassies of foreign countries or any other agencies as notified by the Govt. of India on recommendation of the GST Council as specified under Sec. 55:
(a) shall be entitled to a refund of tax (CGST/SGST/UTGST or IGST)
(b) paid by these agencies as a part of the value of the goods and/or services purchased by them
For this purpose, they will file an application of refund in Format GST RFD- 10 within 6 months from the last day of quarter in which such supply was received.
D. Refund of unutilized Credit in case of Zero rated export (normal/deemed export) or inverted tax structure.
A registered person may claim refund of unutilized ITC at the end of any tax period. However, no refund of unutilized ITC shall be allowed in cases other than:
i. Zero Rated supplies made without payment of tax (export/deemed export);
ii. In case of deemed export on payment of tax, recipient shall apply for the refund;
iii. In case of refund of ITC of the inputs and input services attributed to the goods/services exported, deemed exported, the supplier is entitled for refund;
iv. The registered person (supplier of export goods or supplier to SEZ or recipient of deemed export as the case may be) shall file refund application only when goods/services are exported and EGM/Export report has been filed or in case it is supplied to SEZ, the specified officer has admitted/received the goods / services and endorsed at the proper document.
v. Where the credit accumulated on account of rate of tax on input is higher than the rate of tax on output supplies; other than zero rated or fully exempted supplies, such tax rate may be called inverted tax rates. Registered person of such ITC is entitled to claim refund thereof.
However, it is provided that no refund of unutilized ITC as specified in above para may be allowed in cases where:
(a) The goods exported out of India are subjected to export duty.
(b) If the supplier of goods or services or both avails drawback in respect of central tax or claims refund of the IGST paid on such supplies.
Further, in case the registered person who has defaulted in furnishing any return or who is required to pay any tax, interest or penalty, which has not been stayed by any court, Tribunal or Appellate Authority by the specified date, the proper officer may:
(a) Withhold payment advice of refund due, until the said person has furnished the return or paid the tax, interest or penalty, as the case may be;
(b) Deduct from the refund due, recoverable dues of any tax, interest, penalty, fee or any other amount which the taxable person is liable to pay but which remains unpaid under this Act or under the existing law.