footwear

You'll get only refund as your tax rate on output is less than the tax rate on input. You can file Refund application online in Form GST RFD-01.

But you have to prove that incidence of tax has not been passed on to the recipient with documentary evidence.

Declaration is sufficient if the refund claim is less than Rs.2 lacs.

sir actually some people were saying that no refund would be made if our tax rate lies in 5% gst