Customer Care

GST Tip – 416

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

  1. Refund of Excess Balance in Electronic Cash Ledger
  2. Refund of ITC on Export of Goods & Services without Payment of Integrated Tax
  3. On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)
  4. Refund on account of ITC accumulated due to Inverted Tax Structure
  5. Recipient of Deemed Exports
  6. Refund on account of Supplies to SEZ unit/ SEZ Developer (with payment of tax)
  7. Export of services with payment of tax