Type of Refunds and Time period to Apply in GST

CA Robin Garg 
on 08 October 2019


As per Section 54 following types of refund is allowed:

  1. Refund of IGST paid on export of goods and services.
  2. Refund of IGST paid on sale to SEZ unit and SEZ developer.
  3. Refund of Excess tax, interest or any other amount paid.
  4. Refund of any balance in electronic Cash ledger after payment in accordance with the provision of section 49(6).
  5. Refund of tax paid on inward supply of goods or services by United Nations Organisation or any Multilateral Financial institution or other notified organisations.
  6. Refund of Unutilised input tax credit in case of export of goods or services.-
  • No refund if goods subject to export duty.
  • No refund if supplier avail drawback in respect of central tax or claim refund of IGST paid.
  1. Refund of Unutilised input tax credit in case of supply to SEZ unit or SEZ developer.
  2. Refund of Unutilised input tax credit in case of inverted duty structure.
  3. Refund of Tax paid on advance but invoice has not been issued and refund voucher has been issued.
  4. Refund of tax paid under the wrong head of tax, then refund can be claimed of the tax wrongly paid u/s 77 of CGST act.
  5. Refund of balance amount of advance tax deposited by a casual taxable person or a non-resident taxable person.
  6. Refund of tax paid by the supplier on supply of goods regarded as deemed export.
  7. Refund of tax on inward supply paid by the recipient of goods regarded as deemed export.
  8. Refund of IGST paid on supply of goods to tourist leaving India.
  9. Refund on Account of Assessment/Provisional Assessment/Appeal/Any other order.

Time period to Claim the refund:

  1. In case of refund as mentioned in point no. 5 of above, refund can be apply with in 6 months from the last day of quarter in which such supply was received.
  2. In any other case refund can be applied with in 2 year from the relevant date. Relevant date is different in every case which is mentioned in Explanation 2 to section 54,which are as follows:
  • For Export of goods by ship or aircraft, date on which ship or aircraft leaves India.
  • For Export of goods by land, date on which such goods pass the frontier.
  • For Export of goods by post, date of dispatch by the post office.
  • For Deemed export, date on which related return furnished.
  • For Export of service, date of receipt of amount, where service has been completed or date of invoice, where amount received in advance.
  • For refund of Unutilised input tax credit u/s 54(3), the end of the financial year in which such claim for refund arises.
  • For refund due to any order, the date of communication of order.
  • For refund claimed by recipient, date of receipt of goods or services.
  • For tax paid provisionally, date of adjustment of tax after final assessment
  • For any other refund, date of payment of tax.

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