gst refund

You can claim refund anytime by puting a refund request from your login of GST portal

Refund claim from credit ledger can be made only in case prescribe in Section 54 CGST Act

- Export of goods or services.
• Supplies to SEZs units and developers
• Deemed exports
• Refund of taxes on purchase made by UN or embassies etc.
• Refund arising on account of judgment, decree, order, or direction of the Appellate Authority, Appellate Tribunal, or any court.
• Refund of accumulated Input Tax Credit on account of inverted duty structure