When GST Refund Application Can Be Filed?

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When GST Refund Application Can Be Filed?

An overview of the various situations that could lead to a GST refund for a taxpayer.

Finalization of Provisional Assessment

The assessee carries out the Provisional assessment when the assessee finds it difficult to determine his tax based on the time of supply and the availability of documents/accounts, which paves the need for provisional assessment. After availing permission from the proper officer, one may go on and pay tax on a provisional basis. After a few days, the assessment will be taken up for finalization, where either the taxpayer would be asked to deposit more tax or would be eligible for a refund as the liability is found to be lesser than what the assessee had paid. The process of refund shall initiate henceforth.

Re-fund of Pre-Deposit

Want to obtain a refund for GST tax wrongfully levied? You can file an appeal to the proper authorities, subject to some terms and conditions. While filing such appeals, the concerned person should make a pre-deposit (in case of demand). The applicant shall receive the refund at the end of the ruling.

Excess payment

This is a normal situation where a taxpayer, by mistake, commits an error by paying more taxes than he should. The taxpayer is eligible and can apply for refunds.


The taxpayer should process the Inter-State payments through SGST/UGST, and intra-state through IGST. If a taxpayer makes a mistake on this part by cross-payment of taxes, the following provisions are available to the assessee:

  • In a situation where the taxpayer credited the taxes wrongly, considering the taxes as an intra-state supply but later found the taxes were actually inter-state one, the taxpayer should pay IGST. However, the GST Department shall refund the tax paid by mistake.
  • In a situation where the taxpayer credited the taxes wrongly, considering the taxes as an inter-state supply but later found the taxes were actually intra-state one, the taxpayer may get an exemption from paying any interest while paying Central Tax or State Tax, as the case may be.

UN Bodies or Embassies

UN Bodies or Embassies are exempted from payment of taxes on purchases made by them, any tax so paid will be refunded. They would have to claim GST refund by filing a purchase statement, with/without a purchase invoice. The refund is subject to conditions. In case of any exceptions, the supplier must mention the same in the purchase statement.

Refund on Taxation of Supplies

The GST department shall provide the refund to the tourists on Integrated tax paid on supply of goods, provided that the supplied goods used out of India. This provision is subject to the satisfaction of conditions, as prescribed.

Know more about GST refund for Tourists.

Refund of Integrated Tax on Zero-Rated Supplies

Zero-rated supply, to be precise, is the complete exemption of tax on exports, which means, there will be no tax imposed either on the input side or on the output side. This is mostly in the case of exports and supplies to Special Economic Zone’s(SEZ’s). GST paid on all zero-rated supplies will be refunded.

Click here for Temporary GST Registration, GST for Non-Resident Taxable Persons

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Post by Sreeram Viswanath

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