Export refunds, inverted duty structure, deemed exports, or excess cash ledger — our CA-backed team files it right the first time, handles deficiency memos, and follows up until the money lands in your account.
Start My Refund Claim Estimate My Refund*Applies to zero-rated supply (export) claims that clear risk-based verification under Rule 91.
Any tax, interest, penalty, fees or other amount paid in excess of what was actually due can be claimed back under Section 54 of the CGST Act.
A GST refund arises whenever more tax has effectively been paid to the government than was legally owed — most commonly because exports are zero-rated but the input tax credit (ITC) used to make those exports isn't, because the GST rate on inputs is higher than on the output (inverted duty structure), or simply because a payment was made in error or a balance is sitting unused in the electronic cash ledger.
Refunds are claimed online through Form GST RFD-01 on the GST portal, supported by category-specific statements and, in many cases, invoice-level data that must tie out exactly with your filed GSTR-1 and GSTR-3B returns. Small mismatches — a shipping bill number that doesn't match the Export General Manifest (EGM), an unvalidated bank account, an expired LUT — are the single biggest reason genuinely eligible refunds get delayed or rejected. That's where professional handling pays for itself. If you're not yet on top of monthly GST filing, our GST filing & accounting plans keep your GSTR-1/3B clean so refund claims never get stuck on a mismatch.
Choosing the right category on RFD-01 is the first decision that determines whether your claim sails through or bounces back.
Refund of accumulated, unutilised ITC where goods/services are exported under a Letter of Undertaking, without paying IGST upfront.
Documents & detailsIGST paid at the time of export is refunded automatically based on shipping bill and EGM data matched against GSTR-1 — fastest category when data is clean.
Documents & detailsInput GST rate higher than output GST rate causes ITC to pile up faster than it's used — refundable under Rule 89(5), subject to input-goods restrictions.
Documents & detailsSupplies notified as deemed exports (e.g. to EOUs against Advance Authorisation) where tax was paid — claimable by supplier or recipient, not both.
Documents & detailsUnused balance sitting in your electronic cash ledger after all liabilities are offset — simplest category, no export or ITC documentation needed.
Documents & detailsTax paid twice, wrong head (CGST/SGST/IGST) selected, or amount paid exceeds actual liability due to a filing error.
Documents & detailsTax deposited under protest or pursuant to an assessment that is later set aside or reduced on appeal, revision, or provisional-assessment finalisation.
Documents & detailsTax paid on an advance for a supply that was subsequently cancelled, with a refund voucher issued in place of the tax invoice.
Documents & detailsRefund of tax paid on supplies made to a SEZ unit/developer, or by a SEZ unit/developer on account of authorised operations.
Documents & detailsFrom filing to credit in your bank account — here's the full lifecycle of an RFD-01 application.
Select the correct category, upload the relevant statement and supporting invoices online on the GST portal. An ARN is generated instantly.
The officer either issues RFD-02 acknowledging a complete application, or RFD-03, a deficiency memo asking you to refile with corrections.
For zero-rated supply claims that pass risk checks, 90% of the claimed amount is sanctioned provisionally within 7 days of the ARN.
The officer verifies the balance. If anything looks inadmissible, a show-cause notice (RFD-08) is issued and you get a chance to reply (RFD-09).
The sanctioning order confirms the final admissible amount — expected within 60 days of the ARN under Section 54(7).
The sanctioned amount is credited directly to your validated bank account via PFMS — no manual cheque collection needed.
Every refund category has its own relevant date under Section 54 — miss it and the claim is time-barred, with no exceptions for genuine claims.
| Refund Category | Relevant Date (2-year clock starts here) |
|---|---|
| Export of goods by sea/air | Date the ship or aircraft leaves India |
| Export of goods by land | Date the goods cross the land frontier |
| Export of goods by post | Date of dispatch by the post office |
| Export of services | Date of receipt of payment in convertible foreign exchange, or invoice date — whichever is later |
| Deemed exports | Date the return for the relevant period is filed |
| Inverted duty structure (ITC accumulation) | Due date of filing GSTR-3B for the period the claim relates to |
| Provisional assessment finalised | Date the tax is adjusted after finalisation |
| Refund pursuant to court/appellate order | Date the judgment, decree, or order is communicated |
| Excess payment due to mistake | Date of payment of the tax |
| Advance received, supply not made | Date of issue of the refund voucher |
The exact set varies by category — this covers what's typically required across most claims.
The refund application itself, filed online with the correct category selected.
Category-specific annexure (Statement 1, 2, 3, 3A, 4, 5, 5B, 6, or 7) listing every invoice the claim relies on.
Required for export of goods, matched against Customs' EGM data — this is where most auto-refunds get stuck.
Bank Realisation / Foreign Inward Remittance Certificate proving receipt of export proceeds, for export of services.
Valid Letter of Undertaking for the financial year, required when exporting without payment of IGST.
Rule 89(2)(l)/(m) declaration that tax incidence wasn't passed on — self-declaration under ₹2 lakh, CA/CMA certificate above it.
Cancelled cheque or bank statement, with the account pre-validated on the GST portal for PFMS credit.
Filed returns for the relevant period(s) — every figure in the refund statement must reconcile with these.
Based on the standard formulas in CGST Rule 89(4) and 89(5). For an exact, filing-ready figure, share your actual data with our team.
Most deficiency memos and rejections come down to a handful of recurring, avoidable issues.
Figures in the refund statement don't tie out with what was actually filed for that period.
Customs' Export General Manifest doesn't reflect the shipping bill details declared in GSTR-1.
Exports made without a valid Letter of Undertaking on file for that financial year.
Filing under the wrong refund head triggers an automatic deficiency memo, resetting your timeline.
PFMS validation pending or failed means the sanctioned amount simply can't be disbursed.
Missing CA certificate or self-declaration that the tax burden wasn't passed on to the customer.
The department doesn't get to sit on your money indefinitely — Section 56 entitles you to interest if it does.
| Situation | Interest Rate |
|---|---|
| Refund not paid within 60 days of ARN | 6% p.a., from the 61st day until the date of payment |
| Refund granted pursuant to an appellate/court order | 9% p.a., from the 61st day after the original application |
Interest is calculated automatically by the department in most cases, but tracking your ARN and following up promptly ensures it isn't missed.
We identify the right refund head and cross-check every figure against your filed returns before submission — no deficiency memos from avoidable errors.
From ARN generation to RFD-06 and credit, we track the application on your behalf and respond to any notice within the deadline.
If a show-cause notice or deficiency memo is issued, our team drafts and files the reply so your claim doesn't lapse.
We compute the refund using the exact Rule 89 formula for your category so you claim everything you're entitled to — not less, and nothing that invites scrutiny.
A few of the claims our team has taken from stuck to credited.
"Our IGST refund on exports was stuck for four months because of a shipping bill mismatch nobody could explain. Tax Margin traced it to an EGM error, got it corrected with Customs, and the ₹18 lakh credit came through within three weeks."
"We had ITC piling up every month from an inverted duty structure and didn't even know it was refundable. They filed under Rule 89(5) and got two years' worth of accumulated credit back in one go."
"Got a deficiency memo on our first attempt filed in-house. Tax Margin refiled it correctly with the right statement and CA certificate — sanctioned within the standard 60-day window on the second try."
Tell us your category and claim amount on WhatsApp — we'll tell you exactly what's needed and how long it should take.
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