GST Refund

Unlocking Refunds. Supporting Cash Flow.

A GST refund arises whenever the tax paid or the credit accumulated by a business exceeds its actual output tax liability, commonly seen in export transactions, inverted duty structures, deemed exports, or cases of excess payment made by mistake. Recovering these amounts requires filing the correct application, within the applicable time limit, supported by accurate documentation. For exporters and businesses with significant unutilised input tax credit, timely refunds are often an important source of working capital, making the refund process a meaningful part of overall cash flow management.

Why This Matters

Refund claims that are incomplete, inconsistent, or filed late can be delayed, reduced, or rejected outright, tying up funds that could otherwise support operations or expansion. Departmental scrutiny of refund applications tends to be detailed, and responding poorly to queries can lead to further delay or litigation. Businesses that do not actively pursue eligible refunds effectively leave working capital locked up unnecessarily.

How We Help

Eligibility Assessment

We review your transactions to identify refund eligibility, whether arising from exports, inverted duty structures, deemed exports, or excess tax payments, and quantify the amount that can be claimed.

Application Preparation and Filing

We prepare the refund application with the correct calculations and supporting statements, ensuring it is filed within the statutory time limit and in the format required on the GST portal.

Departmental Liaison and Query Response

Where the department raises queries or seeks clarifications during processing, we prepare detailed responses and coordinate with officers to keep the claim moving toward approval.

Follow-up and Appeal Support

If a refund is delayed beyond the normal processing period or is partly or wholly rejected, we assist with follow-up representations and, where necessary, support the filing of an appeal.

Who Needs This

• Exporters and units supplying to SEZs or under deemed export provisions
• Businesses with inverted duty structures leading to credit accumulation
• Companies that have made excess tax payments by error
• Entities awaiting provisional or final refund sanction

Our Approach

We approach every refund claim with the documentation discipline needed to withstand departmental scrutiny, while keeping the process as fast as the law and administrative practice allow. Our focus is on getting eligible funds back into your business without unnecessary back-and-forth, and on building a paper trail that supports the claim from the outset.

Get in Touch

To discuss how we can support you with GST refund claims, write to us at info@agarwalurs.com.