Common refund types
Refund of ITC on zero-rated supplies, refund of IGST paid on exports, excess balance in cash ledger, inverted duty structure (where eligible), and other notified categories.
GST refunds
Common GST refund categories and process overview.
Process overview
File the prescribed refund application on the portal with supporting statements and documents. Processing timelines and deficiency memos are portal-driven.
Inverted duty structure
Where rate on inputs exceeds rate on outward supplies, refund of unutilised ITC may be available subject to formula and exclusions in rules/notifications.
Related: LUT & exports · ITC · Enquire
This material is for general information. It is not a legal opinion. Verify due dates and rates on the GST portal and CBIC notifications before acting.