GST Refund Services
Refund on account of export without payment of GST
- Exporters who have paid GST on inputs and input services used in the exporting services are eligible for a refund.
- Exporters can claim a refund of input tax credit (ITC) accumulated on inputs and input services used in providing export of goods and services.
- Refund can only be claimed upon receipt of payment from the recipient located outside India.
Refund on account of export of service with payment of GST
- GST paid on services provided to recipients located outside India is eligible for a refund.
- Refund can only be claimed upon receipt of payment from the recipient located outside India.
Refund of Accumulated ITC due to inverted duty structure
- Rate of tax paid on inward supplies is higher than the rate of tax paid on outward supplies.
- Outward Supplies should not be exempt or Nil Rated.
- Refund of input tax credit can be availed only for inputs and not for input services & Capital goods under the inverted duty structure.
- Refund can be claimed only on such supplies which is not specifically restricted by the government.
Any other refund
- Apart from the reasons mentioned earlier, if the taxpayer does not fall in any category and still has a refund, he can claim on the grounds of “any other".
Checklist of Documents
- GSTR-2B of the relevant period
- Self RCM invoices
- BRC/FIRC in case of Service
- Shipping bill in case of Goods
- Export Invoices/ Tax Invoice
- Declarations
- Statement of ITC
- Copy of GST Returns
- Other Supporting Documents
