GST (GOODS AND SERVICES TAX) Refunds
Situations Leading to Refund Claims
The relevant date provision embodied in Section 54 of the CGST
Act, 2017, provision contained in Section 77 of the CGST Act, 2017
and the requirement of submission of relevant documents as
listed in Rule 1(2) of Refund Rules is an indicator of the various
situations that may necessitate a refund claim. A claim for refund
may arise on account of:
1. Export of goods or services
2. Supplies to SEZs units and developers
3. Deemed exports
4. Refund of taxes on purchase made by UN or embassies etc.
5. Refund arising on account of judgment, decree, order or
direction of the Appellate Authority, Appellate Tribunal or
any court
6. Refund of accumulated Input Tax Credit on account of
inverted duty structure
7. Finalisation of provisional assessment
8. Refund of pre-deposit
9. Excess payment due to mistake
10. Refunds to International tourists of GST paid on goods in
India and carried abroad at the time of their departure from
India
11. Refund on account of issuance of refund vouchers for taxes
paid on advances against which, goods or services have not
been supplied
12. Refund of CGST & SGST paid by treating the supply as intraState
supply which is subsequently held as inter-State supply
and vice versa
Thus, practically every situation is covered. The GST law requires
that every claim for refund is to be filed within 2 years from the
relevant date.