Professional Services Regarding GST Refund

GST Refund is a process that is to be initiated by the registered taxpayer under Goods and Services Tax (GST). A person can make a claim of refund under GST when the taxes they have paid under the regime are more than the actual tax liability they hold. This GST Refund Process is a standardized way prescribed in the Central Goods and Services Tax (CGST) Act, 2017. The GST Council has made the process available online to make it easy and hassle free.

GST Refund Professional Service

Since the GST Regime is entirely a new concept for the taxpayers there has been a layer of confusion and doubts regarding the regime itself and related processes. Therefore, the taxpayers are required to take GST Refund Professional Service in order to be compliant with the laws and provisions.

Circumstances when GST Refund Professional Service is available:

There are certain circumstances and conditions provided in the GST Act, fulfilling which a taxpayer can claim the refunds under GST or take the help of the GST Refund Professional Service. These conditions are as follow-

  1. Where the taxpayer has paid excessive taxes: If the taxpayer has paid excessive or wrong taxes due to miss-computation or miss-calculation. A GST refund application can be made.
  2. GST Refund of the excessive balance remaining in the electronic cash ledger:
  • Where the taxpayer has made the GST Payment in the wrong account for example: instead of CGST the IGST was paid on the goods and services.
  • Where the amount on the TDS or TCS receipt has been accumulated in the electronic cash ledger of the taxpayer.
  1. Refund of Input Tax Credit on export of Goods and Services without any tax payment: In case where the taxpayer has accumulated the ITC at some point and has made the exports on the Letter of Undertaken (LUT).
  2. Refund for supplies made to SEZ unit or developer without paying any taxes: Where the registered taxpayer has accumulated the ITC and has made supplies to the SEZ unit or developer. The taxpayer can use the GST Refund Professional Service.
  3. Refund due to Inverted Tax Structure on account of accumulated ITC: Where the taxpayer has accumulated the Input Tax Credit (ITC) on inputs with rate of tax higher than the one on the output supplies.
  4. GST Refund on account of deemed exports by the recipient: In case where the goods have been procured by person against deemed exports, AA, EPCG etc. the taxpayer can demand for GST Refund Services or can take the GST Refund Professional Service.
  5. Refund where taxes have been paid on account of Supplies made to SEZ unit/ SEZ Developer: The registered taxpayer has made a supply to the SEZ unit or the SEZ Developer by making the GST payment but the SEZ unit has not yet collected the taxes.
  6. Exporting the services by paying accurate taxes: The Goods and Services Tax Act has exempted the export of services. But the taxpayer can accumulate the ITC and pay the GST on the exports and then apply for the refund through a GST Refund Professional Service.
  7. Where taxes have been paid on the intra-state supply but were actually inter-state supply or vice versa: The taxpayer can claim for GST Refund in case where they have paid the taxes on the intra-state supply but actually have to be treated as inter-state supplies or vice-versa.
  8. Where the refund has been claimed on deemed export by the supplier: In case where the recipient of the goods and supplies considered as deemed export has not paid the applicable GST, the supplier can apply for the refunds through the GST Refund Professional Service.
  9. Any other reason as may be specified by the CGST Act, 2017.
  10. Due to order provided by in an assessment or appeal or provisional assessment: If an order has been passed by the court in a case of assessment or appeal or provisional assessment, the registered taxpayer can always make a refund application through GST Refund Professional Service.
Author: Anil Agrawal
EZYBIZ India Consulting LLP, New Delhi. The firm is business and tax consultancy firm providing consultancy in Taxation, Regulatory, Transfer pricing, Valuation, Corporate funding and Business set up matters. He may be reached at 9899217778 or