Introduction:

This document outlines the procedure for claiming Goods and Services Tax (GST) refunds for eligible
businesses.

1. Eligibility for Refund:

Businesses may be eligible for GST refunds in cases like:

Export of goods or services.

Supplies to SEZ units or developers.
Accumulated Input Tax Credit (ITC) on account of zero-rated supplies.
Refund of excess GST paid due to clerical errors.
2. Filing Refund Application:
The eligible taxpayer must file a refund application through the GST portal, providing necessary
details, such as invoices, payment receipts, and supporting documents.

3. Refund Processing:
The tax authorities will review the refund application and conduct necessary verifications. The process
may involve communication with the taxpayer and may take some time to complete.

4. Grant of Refund:
Upon successful verification, the refund amount will be credited to the taxpayer's bank account
electronically. In case of any discrepancies, the authorities will communicate the reasons for rejection.

5. Dispute Resolution:
If the taxpayer disagrees with the refund rejection, they can file an appeal or approach the
appropriate authority for dispute resolution.

Please note that the content of these documents is provided for illustrative purposes and may need
to be adapted to comply with the specific GST laws and regulations of your country or region. Always
seek professional advice and refer to the official guidelines issued by the tax authorities for accurate
and up-to-date information.