Taxation
GST Refund Claims
Preparation and pursuit of GST refund applications: unutilised credit from exports made without payment of tax, refunds where tax was paid on export, inverted duty structure accumulation, and excess balance sitting in the cash ledger. Most refunds are not rejected on principle, they are rejected on documentation, so the file is built to answer the questions before they are asked.
What you get
- Export refunds with and without payment of tax, under LUT or otherwise
- Inverted duty structure refunds where the input rate exceeds the output rate
- Excess cash ledger balance recovered rather than left idle
- Statement and annexure set assembled to match what the officer will ask for
- Shipping bill, BRC and FIRC data reconciled with the returns before filing
- Deficiency memos answered and the claim refiled without losing the position
FAQ
About gst refund claims
How long does a refund take to reach the bank account?
The law sets an outer limit for processing and provides for interest if it is exceeded, but the practical timeline depends on whether the claim goes through smoothly or attracts a deficiency memo. A well-documented claim moves substantially faster than one that gets sent back once, which is why the annexures are built up front. We do not quote a number, because a claim that comes back resets the clock.
Is there a time limit to claim a refund?
Yes. A refund application must be made within a limitation period counted from a relevant date, and the relevant date is defined differently for each category of refund, for example the date of export versus the date of payment. Getting the relevant date wrong is a common reason for a claim being rejected as time-barred, so it is fixed at the start of the file.