Who is eligible to get refund under GST
Every person registered under GST act shall be eligible to get refund of tax, interest, penalties, etc paid except special entities (agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947.

Manner of claiming refund under GST
Registered person may claim refund of balance left in electronic cash ledger may also be claim by filing of return in respective return form (FORM GSTR-3, FORM GSTR-4 or FORM GSTR-7 as applicable)
In case of refund related to export of goods then application for refund shall be filed only after the delivery of export manifest export report as the case may be delivered under sec 41 of The Custom Act 1962.
In case of deemed export, application for refund shall be filed by recipient of supplies.
In case of refund related to supplies made to Special Economic Zone or Special Economic Zone Developer

Refund in case of casual person, non-resident taxable person refund amount shall be determined by adjusting tax liabilities out of advance tax deposited at the time of registration AND refund claim shall be made in Last return.
The refund application shall be along with any of the following documentary evidence

a. Copy of order passed by proper officer, appellate authority, appellate tribunal, court which result in payment of refund.
b. In case of refund related to export of goods then shipping bill or bill of export bearing number and relevant export invoice.
c. In case of export of services then statement containing number and date of invoice along with bank realization certificate or foreign inward remittance certificate.
d. In case of supply of goods to Special Economic Zone or Special Economic Zone Developer then statement containing number and invoice date
e. In case of supply of services to Special Economic Zone or Special Economic Zone Developer then statement containing number and date of invoice along with the detail of payment made by recipient to supplier of services as defined in Special Economic Zone Act, 2005.
f. In case of supply of goods and/or services to Special Economic Zone or Special Economic Zone Developer then a declaration that Special Economic Zone or Special Economic Zone Developer have not availed the input tax credit of the tax paid by supplier.
g. In case of refund related to deemed export then statement containing number and date of invoice and such other document as may be notified in this behalf.
h. In case of refund related to unutilized input tax credit sec54(3) when input tax rate is more than the output tax rate other than nil rated and exempted, a statement in annexure 1 of FORM GST RFD-01 which will specify number and date of invoice issued during the relevant tax period.
i. In case refund claiming on the basis of provisional assessment then reference number and copy of final order.
j. Statement showing the details of transactions considered as intra-State supply but which is subsequently held to be inter-State supply.
k. In case of excess payment of tax then statement containing such detail of excess payment.
l. In case of refund claim does not exceeds Rs. 2,00,000.00 then declaration that incidence of tax has not been passed to other person however in following case declaration is not required sec 54 (8) of CGST.
a. Refund of tax paid on supplies of goods and/ or service which is zero rated, or input and input services used in making such zero rated supplies.
b. Refund of unutilized input tax credit as per section 54(3) of CGST.
c. Refund of tax paid on supplies of goods and or services which is not supplied either in wholly or partially and invoice is not issued.
d. Refund related to wrongfully collection of tax which is paid by person.

m. In case of refund amount exceed Rs. 2,00,000 then a certificate by chartered accountants or cost accountants in annexure 2 of FORM GST RFD-01 certifying that the incident of tax, claiming as refund, has not been passed to other person however in following case certificate is not required (sec 54 (8) of CGST).
a. Refund of tax paid on supplies of goods and/ or service which is zero rated, or input and input services used in making such zero rated supplies.
b. Refund of unutilized input tax credit as per section 54(3) of CGST.
c. Refund of tax paid on supplies of goods and or services which is not supplied either in wholly or partially and invoice is not issued.
d. Refund related to wrongfully collection of tax which is paid by person.

The amount of refund claimed by applicant shall be debited in his electronic credit ledger by the amount of refund claimed.
In case of zero rated supplies of goods and or services under section 16(3) of IGST( without payment of tax under bond or letter of under taking) refund of input tax credit shall be determined in following manner
Refund amount =(turnover of zero rated supply of goods and services) x Net ITC divided by Adjusted total turnover

In case of refund related to inverted duty structure, refund amount shall in accordance with following
Refund amount ={(turnover of inverted rated supply of goods) x Net ITC divided by Adjusted total turnover}less tax payable on such inverted supply of goods

Acknowledgement of refund application

1. When an application is made for refund from electronic cash ledger an acknowledgement shall be available through common portal of GST and acknowledgment shall be in FORM GST RFD-02 bearing date of filing and time limit shall be started from the date mentioned in this form.
2. When an application is made for refund from other than electronic cash ledger then such refund application shall be forwarded to proper officer within 15 days of filing of application if application found proper and complete then acknowledgment in FORM GST RFD-02 shall be available on the common portal of GST. However if refund claim made on export of goods ( integrated tax ) then acknowledgement shall be issued in 3 days of filing of refund application.
3. If any discrepancy found in refund application then same shall be communicated in FORM GST RFD-03 which will be available on the portal , requiring him to file fresh refund application and such communication shall be deemed under CGST and SGST as applicable.

Grant of refund on provisional basis

Provisional refund shall be granted under section 54(6) subject to condition that claimant has not been persecuted during any period of five years immediately preceding period for the offence under existing law involving amount of Rs. 250 lakh or more.

If, on scrutiny of refund application, satisfied that claim is in order then he shall grant provisional refund within 7 days of making an application in order FORM GST RFD-04.Further the proper officer shall issue payment advice in FORM GST RFD-05 refund amount shall be electronically credited in his bank account.

Order sanctioning refund

On the examination of application by proper officer if he satisfied that applicant is eligible to get refund then officer shall make an order in FORM GST RFD-06. In case refund amount is adjusted against due under existing law then applicant shall be communicated in PART A of FORM GST RFD-07.
In case when proper officer or commissioner is of opinion that refund amount is liable to withheld {sec 54 (10),(11)} then he shall pass an order in PART B of FORM GST RFD-07 by indicating applicant the reason of withheld of such refund.

Where the refund amount claimed by applicant is not admissible either in full or in part then officer shall issue notice in FORM GST RFD-08 requiring him to furnish reply in FORM GST RFD-09 within 15 days from the date of receipt of notice and officer after considering the reply of applicant shall make order in FORM GST RFD-06 for sanctioning of refund either in full or in part or rejection of refund application. Rejection of application shall be subject to giving opportunity of being heard.
When officer is satisfied that amount is refundable to the applicant then he shall make an order in FORM GST RFD-06 and will issue payment advice in FORM GST RFD-05 and the refund amount shall be electronically credited in his bank account.

In case it is found that refund amount is not payable to applicant {section 54(8) } then officer shall issue order in FORM GST RFD-06 and payment advice in FORM GST RFD-05for crediting amount in consumer welfare fund (in case of unjust enrichment).

Reversal of refund when refund is rejected

In case of any deficiency found and communicated then refund amount shall be re-credited to electronic ledger
In case of rejection of refund in full or in part the to the extent amount rejected shall be re-credited in electronic credit ledger.
Note- Refund application shall be deemed to be rejected if appeal is rejected or applicant gives an undertaking for not filing of appeal.

Payment of interest on delayed payment of refund
Sec 56 of CGST
Where the amount is liable to refund and application for the same is made then refund shall be granted in 60 days and in case of delay in payment of refund amount then interest at the rate of 6 % shall also be payable on the refund amount from the day of expiry of 60 days
In case of refund arises on consequences of order of adjudicating officer, appellate tribunal, appellate authority or court then refund shall be credited within 60 days from the date of application filed consequence to such order and interest shall also be payable if refund not paid in due time at the rate of 9 %.

Refund of tax to United Nations Organisation

An United Nations Organisation who is eligible to get refund of tax paid on his inward supplies (section 55 of CGST) shall apply for refund in FORM GST RFD-10 once in every quarter through the common portal of GST along with the statement of inward supplies of goods and / or services in FORM GST RFD-11. And FORM GST RFD-11 shall be prepared on the basis of FORM GSTR-01 furnished by outward supplier.

After the submission of refund application an acknowledgment shall be generated in FORM GST RFD-02.

Refund of tax shall be paid subject to the following condition
a. If inward supply of goods and /or service received from registered and covered in single invoice and price exceeds Rs. 5000 excluding tax paid if any.
b. Name and GSTIN or UIN is mentioned in Invoice