How to claim refund for gst return filed

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disha paliwal (Querist)
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21 April 2019 Supposing In last financial year I have submit all my GST return n say my turnover was less than 40 lacs.
Now what is the process to get the refund of the same

Arun Kumar Singh

Arun Kumar Singh (Expert)
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21 April 2019 A claim for refund may arise on account of-
1. Export of Goods or services
2. Supplies to SEZs units and developers
3. Deemed Export supplies
4. Refund of taxes on purchase made by UN or embassies etc
5. Refund arising on account of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court
6. Refund of accumulated Input Tax Credit on account of inverted duty structure
7. Finalisation of provisional assessment
8. Refund of pre-deposit
9. Excess payment due to mistake
10.Refunds to International tourists of GST paid on goods in India and carried abroad at the time of their departure from India
11.Refund on account of issuance of refund vouchers for taxes paid on advances against which goods or services have not been supplied
12. Refund of CGST & SGST paid by treating the supply as intra-State supply which is subsequently held as inter-State supply and vice versa

disha paliwal

disha paliwal (Querist)
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21 April 2019 How should I claim the refund is my question

CA PARTH SHAH

CA PARTH SHAH (Expert)
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22 April 2019 There is no question of Refund of GST arise in your case. Since you have take GST Registrstion, you are liable to file GST Returns and Pay GST. Now if you want do not want file gst return as your turnover is less than 40 lakhs then you may apply for cancelation of Registration.

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