A GST refund is working capital the business has already earned, and in most cases it is decided on the papers: the computation, the reconciliations and the evidence behind them. This engagement covers the main categories of GST refund, from eligibility and limitation through filing, departmental queries and, where needed, appeal.
When this service is typically required
- Exporting goods or services and building up credit, or paying IGST that needs to come back
- Input goods taxed at a higher rate than your output (inverted duty structure)
- Supplies to SEZ units, EOUs or Advance Authorisation holders
- Tax paid twice, in excess, or under the wrong head (IGST instead of CGST and SGST, or the reverse)
- Cash lying unused in the electronic cash ledger
- A refund stuck at deficiency memo, show cause notice or rejection — see common rejection reasons
- An appeal won and the pre-deposit or tax paid during the dispute yet to be refunded
- A flat booking or insurance policy cancelled after GST was paid
Refund categories covered
| Refund type | Detailed guide |
|---|---|
| Exports with IGST paid | Read the guide |
| Exports under LUT (ITC) | Read the guide |
| SEZ supplies | Read the guide |
| Inverted duty structure | Read the guide |
| Deemed exports | Read the guide |
| Excess cash ledger balance | Read the guide |
| Excess or wrong-head tax | Read the guide |
| After appeal, order or pre-deposit | Read the guide |
| Unregistered buyers (cancelled flat or policy) | Read the guide |
| Embassies and UN bodies (UIN) | Read the guide |
For the common process, time limits, interest and the November 2026 changes in one place, see the complete GST refund guide.
Indicative scope
- Refund eligibility and limitation review across all open periods
- Reconciliation of books, GSTR-1, GSTR-3B, GSTR-2B, shipping bills and realisation data
- Rule 89(4) and 89(5) computations, invoice-wise statements and rule 89(2) declarations
- RFD-01 filing and tracking through RFD-02, RFD-04, RFD-06 and RFD-05
- Replies to deficiency memos (RFD-03) and show cause notices (RFD-08)
- ICEGATE / shipping bill mismatch resolution for IGST export refunds
- Appeal against refund rejection orders (APL-01)
Key points at a glance
| Item | Position (from 1 November 2026) |
|---|---|
| Time limit | Two years from the relevant date, which differs by category; no limit for excess cash ledger balance |
| Acknowledgement | RFD-02 or RFD-03 within 10 days, failing which the application is deemed acknowledged |
| Provisional refund | 90% for zero-rated and inverted duty claims, system-generated within three working days on risk evaluation |
| Final order | Within 60 days of a complete application; interest at 6% (9% for order-based refunds) if delayed |
| New RFD-01 | Substituted form and statements apply from 1 December 2026 |
Deliverables
Eligibility and limitation note, refund computation and reconciliation working papers, filed RFD-01 with the complete statement set, replies to departmental communications, and a status tracker for each claim until payment.
Information and documents generally required
GST portal access, books of account and registers for the claim periods, GSTR-2B downloads, shipping bills or bills of export, service contracts, BRC/FIRC or bank realisation data, SEZ endorsements, LUT acknowledgements, and copies of any earlier refund orders, memos or notices.
Engagement process
Client responsibilities, assumptions and reliance
The computation and statements are prepared from the books, returns and documents the client provides, and rely on their accuracy and completeness. Documents requested by the department are to be supplied within its time limits, as the department's time limits for replies run whether or not documents are ready. Positions on close classifications are agreed with the client and documented.
Scope exclusions
Customs and DGFT matters (drawback, RoDTEP, EPCG redemption), correction of past returns beyond what the refund requires, and representation before the GST Appellate Tribunal or courts are separate scopes, coordinated where needed.
Frequently asked questions
Which types of GST refund do you handle?
The main categories that arise for businesses and individuals: IGST paid on exports, unutilised ITC on exports under LUT, SEZ supplies, inverted duty structure, deemed exports, excess cash ledger balance, excess or wrong-head tax, refunds after appeals and pre-deposits, refunds to unregistered buyers after cancelled contracts, and UIN refunds for embassies and UN bodies.
How long does a GST refund take now?
From 1 November 2026 the application must be acknowledged within 10 days, and for zero-rated (export and SEZ) and inverted duty claims the portal generates a 90% provisional refund within three working days of acknowledgement, subject to the portal's risk evaluation. The final order is due within 60 days of a complete application. Actual timing depends on the claim and the officer.
Can you take over a refund that is already stuck or partly rejected?
Yes. We review the deficiency memo, show cause notice or order, prepare the reply or a fresh application where the law allows, and file an appeal where that is the correct route. No outcome is assured; the claim is presented on its documents.
What do you need from us to start?
GST portal access, books of account for the claim period, purchase and sales registers, shipping bills or service contracts, bank realisation or FIRC data for exports, and any earlier refund orders or notices.
Can old periods still be claimed?
Only within two years of the relevant date for that category, so the first step is a limitation check of every open period. Refund of excess cash ledger balance has no time limit.
The applicable scope, documentation, professional responsibilities and timelines are agreed in an engagement letter before commencement.
GST for ExportersGST Notice HandlingGST Compliance (monthly)Request a Scope DiscussionThis page describes the service in general terms as on 13 November 2026 and is not professional advice or an assurance of any outcome. Refund sanction depends on facts and the decision of the proper officer. Rules, forms and due dates change; verify current positions before acting.