A GST refund may arise in various situations, such as zero-rated supplies including exports and supplies to SEZ units or developers, accumulation of Input Tax Credit due to an inverted duty structure, excess payment of tax, excess balance in the electronic cash ledger, or other eligible circumstances prescribed under GST law. The eligibility, limitation period, supporting documents and refund calculation should be carefully reviewed before filing the application to minimise the risk of deficiency memos, queries or rejection.

Professional assistance helps in determining refund eligibility, calculating the correct refund amount, reconciling books of accounts with GST returns and portal data, preparing the prescribed statements and supporting documents, and filing the refund application accurately. It also assists in responding to deficiency memos, departmental queries, show-cause notices and refund proceedings. Proper documentation and reconciliation are essential for an efficient refund process and for reducing the risk of delay, partial rejection or unnecessary disputes.