Quick answer
How do I claim a GST refund?
You claim a GST refund by filing Form GST RFD-01 on the GST portal for the relevant period, with a statement of invoices and supporting documents. The jurisdictional officer reviews it and issues an order. Exporters of goods who paid IGST usually get that IGST refunded through the shipping bill instead of RFD-01.
- Main form: GST RFD-01 on gst.gov.in
- Exporters under LUT claim unused input tax credit
- Inverted duty structure can create refundable credit
- Officer reviews and passes a refund order
- Clean reconciliations speed up review
What is a GST refund and who can claim one?
A GST refund is money the government returns when tax paid or credit accumulated cannot be used against your output tax. Exporters, suppliers to Special Economic Zones, businesses with an inverted duty structure and anyone who paid excess or wrong tax are the usual claimants.
For most Delhi businesses, input tax credit simply reduces the tax they pay each month, so no refund arises. A refund becomes relevant only when credit keeps piling up in the electronic credit ledger with no output tax to absorb it, or when cash was paid that was never due. Exporters feel this most, because export supplies are zero-rated: no GST is charged to the foreign buyer, yet the exporter paid GST on inputs.
Types of GST refund
The common GST refund types are: unused credit on exports under a Letter of Undertaking, IGST paid on exports, accumulated credit from an inverted duty structure, excess balance in the electronic cash ledger, and tax paid under the wrong head. Each has its own category on the portal.
| Situation | What is refunded | How it is usually claimed |
|---|---|---|
| Export of goods or services under LUT, without paying IGST | Unused input tax credit | Form GST RFD-01, export category |
| Export of goods with IGST paid | IGST paid on the export | Shipping bill treated as the claim, processed through customs |
| Export of services with IGST paid | IGST paid on the export | Form GST RFD-01 |
| Supplies to an SEZ unit or developer | Unused credit, or IGST paid | Form GST RFD-01, SEZ category |
| Inverted duty structure | Credit built up because input tax rate exceeds output rate | Form GST RFD-01 |
| Excess balance in the electronic cash ledger | Unused cash deposit | Form GST RFD-01 |
| Tax paid under the wrong head (CGST and SGST instead of IGST, or the reverse) | Tax paid under the wrong head | Form GST RFD-01 after paying under the correct head |
General process as shown on the GST portal refund menu, checked October 2026. Eligibility conditions apply to each category.
Need help with GST refund? Talk to a chartered accountant in Delhi today. First call is free.
Can GST 2.0 rate cuts create a GST refund?
They can. From 22 September 2025, many goods moved to the 5% slab while some inputs stay at 18%. A manufacturer or trader whose purchases now carry more tax than its sales may build up input tax credit that it cannot use, which is an inverted duty structure.
Whether that credit is refundable depends on the conditions for inverted duty refunds, which exclude some categories. Check your own product mix rather than assuming. Our GST rates 2026 guide explains the 5%, 18% and 40% structure and what changed on 22 September 2025. If credit is building up month after month, review it with your accountant before filing the next GSTR-3B.
Documents needed for a GST refund claim
A GST refund claim needs a statement of the invoices covered, proof of the export or supply, the GST returns for the period, and ledger balances on the portal. Exporters of services also attach proof that foreign currency was received.
- Statement of invoices for the refund period, in the portal's format.
- Export invoices and shipping bills, or SEZ endorsements for SEZ supplies.
- Bank realisation certificates or foreign inward remittance proof for export of services.
- A copy of the Letter of Undertaking, if exports were made without paying IGST.
- GSTR-1 and GSTR-3B filed for every month in the claim period.
- Purchase invoices supporting the input tax credit claimed, ready if the officer asks.
- Any declarations or undertakings the portal asks for in that refund category.
Exporters should set up their LUT registration at the start of each financial year so that later claims are straightforward.
How to file a GST refund application in RFD-01: step by step
You file RFD-01 from the refunds menu on gst.gov.in. Choose the refund type and period, enter the figures, upload the invoice statement and documents, sign with DSC or EVC and submit. The portal then issues an ARN that you use to track the claim.
- 1
File all returns for the period
Make sure GSTR-1 and GSTR-3B are filed for every month you plan to include. The portal blocks claims for periods with pending returns.
- 2
Open the refund application
Log in, go to Services, Refunds, Application for Refund, and choose the refund category and tax period.
- 3
Enter figures and upload the statement
Fill in turnover, credit or tax figures and upload the invoice statement and supporting documents in the format the portal asks for.
- 4
Sign and submit
Submit with DSC or EVC. The amount claimed from the credit ledger is debited at this point and an ARN is generated.
- 5
Respond to the officer
The officer may acknowledge the claim in Form GST RFD-02 or issue a deficiency memo in Form GST RFD-03. A deficiency memo means correcting the gap and filing a fresh claim.
- 6
Receive the order
After review, the officer passes the refund order in Form GST RFD-06 and the sanctioned amount is paid to the bank account registered on the portal.
How long does a GST refund take?
The time varies by refund type, the completeness of your claim and the office that reviews it. We do not quote a processing time because it depends on the officer's review, and any query or deficiency memo restarts part of the process.
What speeds things up is in your hands: returns filed on time, invoice statements that match GSTR-1 exactly, export documents with matching invoice numbers and values, and a bank account that is validated on the portal. Claims that need no clarification move fastest. Track progress on the portal using your ARN under Services, Refunds, Track Application Status.
Why GST refund claims are delayed or rejected
Delays usually come from mismatches: invoice values in the refund statement that differ from GSTR-1, shipping bill details that do not match the export invoice, credit claimed on purchases not in GSTR-2B, or missing proof of foreign payment for services.
- Data mismatch: GSTR-1, GSTR-3B and the refund statement show different figures.
- Wrong category: a claim filed under one refund type when another applies.
- Missing LUT: exports made without IGST before the LUT was in place.
- Unvalidated bank account: the refund cannot be paid to an account the portal has not verified.
- Ineligible credit: credit that the law blocks, or that suppliers never reported.
- Time limit: a claim filed after the period allowed under Section 54 of the CGST Act.
If the officer sends a notice proposing to reject the claim, reply in writing with documents. Our GST notice reply page explains how to handle that.
Is there a time limit for a GST refund?
Yes. Section 54 of the CGST Act sets a time limit for refund claims, counted from a "relevant date" that differs by refund type, such as the date of export. Check the limit for your category on the GST portal before preparing the claim.
Old periods are where most claims fail. If you exported in an earlier year and never claimed unused credit, review it now. A CA can work out the relevant date for each invoice and tell you which periods are still open.
GST refund help in Delhi
Our listed firms handle GST refund preparation as part of their GST work: reconciling returns, preparing the invoice statement, filing RFD-01 and replying to deficiency memos. You get a fixed quote once the firm has seen the period and the refund type.
- Khubchandani & Co. Chartered Accountants covers GST returns and related compliance for businesses that have grown out of basic filing.
- Moneymji includes GST returns among its compliance services for start-ups and small firms.
Exporters in the Okhla, Narela and Wazirpur industrial areas often combine refund work with monthly filing. See our CA in North Delhi page if your unit is in that part of the city, or compare all options on the Delhi CA firms directory.
Frequently asked questions
Which form is used for a GST refund?
Most GST refund claims are filed in Form GST RFD-01 on the GST portal. The main exception is IGST paid on exported goods, where the shipping bill is treated as the refund claim and processed through the customs system, provided your returns report the export correctly.
Can a service exporter in Delhi get a GST refund?
Yes. A service exporter who exports under a Letter of Undertaking can claim a refund of unused input tax credit, and one who paid IGST can claim that IGST back. In both cases you need proof that payment was received in foreign currency or as otherwise permitted.
What is an inverted duty structure refund?
It is a refund of input tax credit that builds up because the GST rate on your inputs is higher than the rate on your output. After the GST 2.0 changes of 22 September 2025, some businesses whose products moved to 5% may face this. Conditions and exclusions apply.
Can I get a refund of excess cash in the electronic cash ledger?
Yes. If you deposited more cash than you needed, the unused balance in the electronic cash ledger can be claimed through Form GST RFD-01 under the excess balance category. Many businesses simply leave it to use against next month's tax instead, which is quicker.
What is a deficiency memo in a GST refund?
A deficiency memo in Form GST RFD-03 means the officer found the claim incomplete, for example a missing document or a figure that does not match. You correct the gap and file a fresh application. Read the memo carefully so the second claim fixes every point raised.
Will my GST refund be paid to any bank account?
No. The refund is paid to a bank account that is added to your GST registration and validated on the portal. Check the bank account status in your registration details before filing, because an unvalidated account is a common reason sanctioned refunds do not reach the business.
Do I need a CA to claim a GST refund?
The law does not require a CA for an ordinary refund claim. You can file it yourself on the portal. Most exporters still use a professional because refund claims are document-heavy and errors lead to deficiency memos, which delay the money you are waiting for.
How do I track my GST refund status?
Log in to gst.gov.in and open Services, Refunds, Track Application Status. Enter the ARN of your RFD-01 or choose the filing period. The status shows whether the claim is acknowledged, under deficiency, sanctioned or paid. Keep the ARN with your export file.
Do you handle GST refunds for businesses outside North West Delhi?
Yes. Refund claims are filed online, so location in Delhi does not matter. We work with exporters and traders across the city. You can share documents online, or meet us at our office near Netaji Subhash Place metro, Monday to Saturday, 10 am to 7 pm.