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GST Refund
Maximize Your GST Refunds. Minimize Delays.
Getting your rightful GST refund shouldn’t feel like a struggle. Whether you’re an exporter, a business with an inverted duty structure, or someone who made excess tax payments, Alpviram Legal ensures your refund claims are filed accurately and processed promptly. With ever-evolving GST laws and tight procedural compliance, our experts handle the paperwork, coordination, and follow-ups—so your working capital stays intact.
What is a GST Refund?
A GST refund is the return of excess tax paid by businesses under various circumstances as defined under the CGST Act. The most common scenarios where refunds arise include:
Export of goods or services (with or without payment of tax)
Accumulated Input Tax Credit (ITC) due to inverted tax structure
Excess payment of tax due to mistake or double payment
Refunds on account of deemed exports
Finalization of provisional assessment
Refund to UN bodies or embassies
Timely refunds are vital for maintaining cash flow efficiency and business liquidity. Delays or errors in claims can lead to blocked capital, interest losses, or even penalties.
Who Can Claim GST Refunds?
The following entities are eligible to claim GST refunds:
Exporters of goods/services without payment of IGST (under LUT)
Exporters who pay IGST and seek a refund on paid tax
Manufacturers under inverted duty structure (where input tax rate > output tax rate)
Suppliers to SEZ units or developers
Unregistered buyers in case of tax paid on cancelled transactions
Casual/non-resident taxable persons with unutilized balance in electronic cash ledger
Others who have overpaid tax, made wrong classifications, or received adverse orders
Types of GST Refunds We Handle
Refund of ITC on Exports (Without Payment of Tax)
Filing refund applications in RFD-01, reconciling ITC data, ensuring matching with GSTR-2A/2B, and supporting documentation.
IGST Refund on Exports (With Payment of Tax)
Verification of shipping bills, GSTR-1 and GSTR-3B matching, and resolving errors that delay customs validation.
Inverted Duty Refund
Assessment and calculation of ITC accumulation where output supplies attract a lower rate of tax compared to inputs.
Excess Tax Payment Refund
Claiming refund where GST was paid on cancelled transactions or due to incorrect filing.
Refund on Supplies to SEZ
Drafting declarations, collecting endorsement from SEZ authorities, and compiling supporting invoices for refund processing.
Our GST Refund Process
Detailed Assessment: Review of your transactions and refund eligibility under applicable provisions.
Documentation Collection: Gathering supporting documents such as invoices, LUTs, shipping bills, and reconciliation statements.
Accurate Filing: Preparing and submitting refund claims using RFD-01/other relevant forms on the GST portal.
Timely Follow-up: Coordinating with GST officers to resolve queries, respond to notices, and ensure faster processing.
Refund Realization: Monitoring refund status and assisting in fund reconciliation once the amount is credited.
Frequently Asked Questions
GST, or Goods and Services Tax, is a comprehensive, multi-stage, destination-based tax that is levied on every value addition. It has replaced many indirect taxes previously levied by the central and state governments.
Businesses with an aggregate turnover exceeding the threshold limit specified for their state are required to register under GST. Additionally, certain businesses, such as those making inter-state supplies, are mandatorily required to register, irrespective of turnover.
The registration process is online through the GST portal. Applicants need to fill out Form GST REG-01 and submit the necessary documents. Upon verification, a GSTIN (GST Identification Number) is issued.
Yes, if a business operates in multiple states, separate GST registrations are required for each state.
Yes, a person can obtain separate registrations for different business verticals within the same state.
Common GST returns include:
GSTR-1: Details of outward supplies.
GSTR-3B: Summary return of outward and inward supplies with payment of tax.
GSTR-4: Quarterly return for composition dealers.
GSTR-9: Annual return.
Yes, nil returns must be filed even if there are no transactions during the tax period.
The composition scheme allows small taxpayers with a turnover up to ₹1.5 crore to pay tax at a fixed rate with fewer compliances.
Input Tax Credit refers to the credit a taxpayer can claim for the tax paid on purchases, which can be used to offset the tax liability on sales.
The recipient must possess a valid tax invoice, the goods or services must have been received, returns must be filed, and the supplier must have paid the tax to the government.
An E-Way Bill is an electronic document generated on the GST portal evidencing the movement of goods. It is required for transporting goods above a certain value.
It is required when there is a movement of goods of consignment value exceeding ₹50,000, with certain exceptions.
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