- GST refunds are available if a taxpayer has paid more GST than owed through excess tax payments, input tax credits, or other qualifying situations. - To claim a refund, the taxpayer must file an electronic application in FORM GST RFD-01 along with supporting documents like invoices and statements. For refunds over Rs. 2 lakhs, an accountant certificate is required. - The time limit to claim a GST refund is generally two years from the date of payment, export, or other relevant event. Specific dates and processes apply for different refund-eligible situations like exports, court orders, exports of services, and more.

1. GST Refund
If you are a GST payer and have not claimed your refund, we can help. We are
experts in the field of GST and know how to get your refund quickly. You can
use our services to claim your GST refund.
GST refund process
In order to receive a GST refund, the taxpayer must go through a lengthy
process, including providing the GST authorities with a variety of papers and a
declaration, if one is required. Excess cash on hand in the electronic cash
ledger, overpayments of tax, and Input Tax Credits (ITCs) that cannot be used
for tax payments because of zero-rated sales or an inverted tax structure all
qualify for refunds under GST.
Any taxpayer who pays more than necessary in GST, whether in the form of
tax, interest, penalty, fees or others, is eligible for a refund. The taxpayer must
use the specified FORM GST RFD-01 to initiate the refund process. Those who
need to submit FORM GST RFD-01 can do so using the GST Common Portal, the
GST Facilitation Centre, or a registered business. How to file for a GST refund is
explained in depth in this article.
Remember, We can help you to complete your GST refund application. You will
need to provide us with some basic information so that we can fill up the form
for you. After submitting your application, we will keep track of the process
and ensure that it is completed as soon as possible.
GST refund services in Delhi
Lex N Tax is one of the best GST refund services in Delhi. We provide
professional, expert and trustworthy assistance to our clients.
We are a leading company in the field of GST Refund India provided in Delhi.
We have been offering these services to our clients for the last five years with
excellence.

2. Our experts are well-trained and have adequate experience in this field. They
have helped thousands of people get their due refunds after filing their returns
with us. Our team is available round the clock to help clients with their queries
regarding refunds and other related matters.
We have a team of experts who are well-versed in all the technicalities related
to GST filings and applications for refunds. They know how to handle any
situation that might arise during the process and guide you accordingly so that
you get your refund in time without any hassles or delays. We use advanced
technology for offering these services so that you do not face any issues while
filing your return or applying for a refund from us.
GST refund time limit
Claiming a refund of tax and interest must be done within two years of the
date in question, as per Section 54 of the CGST Act. At issue here is
determining when exactly the applicable time period begins.
Not to fear, though; the Act offers further clarification regarding the applicable
date for a variety of refund-eligible activities. There is, however, no deadline
for submitting a claim for a refund of funds in the Electronic Cash Ledger in
accordance with Section 39.
When to claim GST refunds?
1. Export of goods out of India: When determining whether or not to issue a
refund for taxes already paid on supplies of products, materials, or services
used to produce those commodities, the applicable date is,
When products are shipped or flown out of India, the date of export is the day
the vessel or plane departs Indian territory.
When items are shipped over international borders by land, the date of export
is the day they cross the border.
When products are shipped overseas, the date of shipment is considered to be
the day the Post Office actually ships the items.

3. 2. Regarding deemed exports, the date of the return filing is the one that
matters.
3. Export of services out of India: If you paid tax on service but didn't provide
the inputs or input services, you can get your money back within 2 years of the
date you provided those services.
Services are considered delivered once payment in a convertible currency (or
Indian Rupees, if approved by the Reserve Bank of India) is received, provided
that such services have been fully provided.
When an invoice is produced, it indicates that payment for the services has
already been received.
4. Where the tax becomes refundable as a result of a judgement, decree,
order, or direction of the Appellate Authority, Appellate Tribunal, or any court,
the date of communication of such judgement, order, decree, or direction shall
be the relevant date.
5. The appropriate date for submitting an application for refund is the due date
for furnishing of return under section 39 for the period in which such claim for
refund arises in the situation of inverted duty structure, where the rate of tax
on inputs is higher than the rate of tax on output supply.
6. If tax is paid provisionally under this Act or the rules adopted thereunder,
the date of adjustment of tax following final assessment shall be the date for
purposes of determining any refund due.
7. When determining the date of reimbursement to a party other than the
original provider, the date on which the receiver actually received the goods,
services, or both are used.
8. When applying for a tax refund in a circumstance not covered above, the
date on which the tax was paid is significant. Return of extra taxes paid
inadvertently is one such instance.
GST refund rules

4. The Goods and Services Tax (GST) must be paid to the federal government by
any company or person engaged in commerce. On the other hand, there are
scenarios in which companies and individuals can claim a GST refund. A Goods
and Services Tax (GST) refund is the return of GST that has been paid in excess.
A GST refund is available if the amount of GST paid exceeds the amount of GST
owed.
Conditions under which a GST refund may be claimed
● In relation to Goods and Services Tax (GST), the term "refund" would
include the following circumstances under Section 54 of the law:
● The return of production tax paid on the sale of exempt items or
services.
● Input tax credits for materials and services that were utilised to produce
exempt goods and services
● The return of taxes paid on items that are considered to be exported
● If the duty structure has been reversed, the GST Act allows for a refund
of any unused input tax credits. This refund is governed by Section 54(3).
● Not only are the reimbursements listed in Section 54 of the GST Act
possible, but so are others.
● Taxes paid on exported goods and services are refunded.
● Payment of GST in excess
● Payment upon finalisation of the interim evaluation
● UN agencies, paramilitary groups, army mess halls, and the like should
get their taxes back.
● If an appeal is filed, the tax prepayment will be refunded.
● Payment equal to the overage in the ECR system
● A tax collected on sales to SEZs will be refunded.
● Refunds for various other reasons

5. Who can claim a GST Refund?
An applicant is eligible to receive a GST refund only if the requested amount is
related to:
This is the total amount the applicant will get back, including any taxes and
interest that were paid. In addition, the individual would be eligible for a
refund if they had not previously transferred the tax, interest, or any other
money to another person.
The sum represents the tax or interest paid by persons whose identities have
been disclosed by either the State Government or the Central Government
after the GST Council's recommendations.
GST refund procedure
Filing an electronic application in FORM GST RFD-01 through the GST Common
Portal or a GST Facilitation Centre entitles the taxpayer to a refund of any tax,
interest, penalty, fees, or other sum paid by the taxpayer. The taxpayer can
claim the GST refund by submitting FORM GSTR-3, FORM GSTR-4, or FORM
GSTR-7 for the applicable tax period unless the refund is related to a balance in
the electronic cash ledger.
Documents
Detailed Statement of All Applicable Invoices
In order to be eligible for a GST refund, the applicant is required to keep and
submit the appropriate documentation. Every request for a GST refund needs
to be accompanied by a statement that details the necessary invoices that go
along with the claim. The laws governing the Goods and Services Tax (GST)
stipulate that the taxpayer is required to keep the invoice for a period of at
least seven years after it has been filed.
For the Purpose of Exporting Services

6. In order to be eligible for a refund on the export of services, the taxpayer
needs to submit the appropriate bank realisation certificates as evidence that
they were paid in a currency other than the domestic one.
For Goods and Services Provided to SEZ Units
If the supplier submits the claim for the GST refund to a SEZ unit, the individual
who is making the claim is required to produce an endorsement from the
Proper Officer evidencing receipt of the connected goods or services. A
declaration from the SEZ unit declaring that the input tax credit for the tax that
was paid by the supplier has not yet been claimed is also required as part of
the process.
If, on the other hand, the concerned individual is just applying to claim a
refund for the accumulated input tax credit, then the application must include
a statement that contains the invoice.
Refund on Account of Judgement
In the event that a claim for a GST refund is made on account of any order or
judgement issued by an appellate authority or court, the reference number of
the order that gave rise to the claim for a GST refund must be supplied along
with the request for a GST refund.
Making a Claim for Compensation for Unfair Enrichment
When a taxpayer claims a refund for an amount that is less than Rs. 2 lakhs,
they are required to file a self-declaration declaring that the incidence of tax
has not been passed on to any other person. This is required since the taxpayer
has crossed the threshold for unjust enrichment.
Certificate of Chartered Accountant (CAC)
If you are requesting a refund that is greater than Rs. 2 Lakhs, you will be
required to provide a certificate from a Chartered Accountant or Cost
Accountant.
If the GST claim is on account of zero-rated supplies or a claim of accumulated
input tax credit or payment of wrong tax (integrated tax instead of central tax

7. and state tax and vice versa) or a claim where supply is not done or a refund
voucher has been issued, a CA or Cost Accountant certificate is not required to
be given.
Why choose Lex N Tax associates?
Are you looking for a GST refund consultant in India? Lex N Tax associates is
one of the leading service providers for GST services in India. We are here to
help you with the GST refund process, and we will ensure that your GST is
refunded without any hassles.
We have a team of highly experienced professionals who have been helping
business owners with their GST requirements since the inception of this
service. We are known for our effective and efficient services and we always
strive to provide them at the best possible prices.
We understand that you need a service provider who can offer you a
comprehensive solution for all your GST needs. Our team consists of experts
from different fields like accounting, law, taxation, etc. They work together to
provide the best possible solutions to our client's complex issues related to
GST compliance.
OLD CONTENT
GST is all about bringing a smooth flow of funds and compliances for ease of doing business in
India. To facilitate such a steady stream, the Government must provide for a hassle-free refund
processing system. The prevailing tax structure is cumbersome, and it takes months and seldom
years to get refunds from the Government.
GST provides for an efficient and dynamic invoice-based tracking system, validating every
transaction, ensuring systematic checking of the same. It comes out to be a massive relief for the
manufacturers and exporters, especially those in 100% Export Oriented Units or Special
Economic Zones, whose working capital gets blocked in dealing with the time-consuming
process of refunds.
GST refund services at Lex N Tax Associates is the best GST refund consultant in
Delhi that can assist you in the following:
1.Filing application of refunds
2.Preparation of complete documentation for refund process

8. 3.Preparation of declaration of non-passing of incidence of tax to any other person
4.All required certifications by a Chartered Accountant
5.Representation before the department on behalf of clients
6.Regular follow-ups with the department for getting refunds at the earliest
Any consultancy related to refunds
If you are a registered person and want to claim a GST tax refund in Delhi, Lex N
Tax Associates can be helpful in providing the best GST refund services in Delhi. we are
known for the best GST refund services in Delhi NCR, We are always ready to solve your
question regarding GST refund services, GST refund time limit or GST refund process