Filing GST refund application, replying to the deficiency memo and doing follow-ups to get eligible refund under the GST law

Under GST the process of claiming a refund is standardized to avoid confusion. The process is online and time limits have also been set for the same. 


Time Limit Of Calming the Refund

The time limit for claiming a refund is 2 years from relevant date. The relevant date is different in every case. Here are the relevant dates for some cases –
Reason for claiming GST Refund Relevant Date
Excess payment of GST
Date of payment
Export or deemed export of goods or services
Date of dispatch/loading/passing the frontier
ITC accumulates as output is tax exempt or nil-rated
Last date of financial year to which the credit belongs
Finalisation of provisional assessment
Date on which tax is adjusted


The refund application has to be made in Form RFD 01 within 2 years from relevant date. The form should also be certified by a Chartered Accountant or a Cost Accountant.