Refunds under GST are allowed for exports, zero-rated supplies, and when input tax is greater than output tax. Refunds are not allowed for nil-rated, exempted, or normal supplies. The time period for applying for a refund is 2 years from the date of export or the last date of the filing period the refund relates to. For refunds up to Rs. 5 lakh, only a self-declaration is required, while for larger refunds documents showing tax payment are needed. The refund will be granted within 60 days of filing a valid application.

1. Refund Under GST
In which
situation
Refund
Allowed?
In which
situation
refund Not
Allowed?
What is Time
period for
making
Application?
What are the
Documents
Required for
Application?
Period in
which refund
may be
granted?1. Export
2. Zero Rated
Supplies
3. Rate of Tax
on input is
more than
output
1. Nil rated
supplies
2. Exempted
Supplies
3. Normal
Supplies
In case of Export:
2 Years from the
date of export
In Other case: 2
years from the
last date for
which it relate.
Up-to Rs. 5.00 Lakh:
Only Self Declar-
ation Required
Above Rs.5.00 Lakh:
Document Specif-
ying that claim is
due and taxes has
been paid.
60 Days
from the
date of
valid
application

2. CA Nikhil Malaiya
Cell: 9545727818
E-mail: canikhilmalaiya@gmail.com
CA Mayur Zanwar
Cell: 9422855595
E-mail: cazanwar@gmail.com