Refund processing in GST is available in the GSTN portal by selecting the refund type along with the period for which the refund is being filed. Types of Refunds are
- Refund of Excess Balance in Electronic Cash Ledger
- Refund of ITC on Export of Goods & Services without Payment of Integrated Tax
- On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)
- Refund on account of ITC accumulated due to Inverted Tax Structure
- Recipient of Deemed Exports
- Refund on account of Supplies to SEZ unit/ SEZ Developer (with payment of tax)
- Export of services with payment of tax
