GST Refund Process

GST laws have standardised procedure for processing a GST refund claim across India. All GST refund applications have to be filed online in a standardised form on the GST Common Portal. The claim for refund of amount in the credit balance can be made in a GST monthly filing return also. On filing a GST refund application, an acknowledgement for refund application would be provided within 14 days if the refund application is acceptable. On receiving a GST refund request, the concerned Officer would have to convey the status of the application within 14 days. If there are any deficiencies in the application, the GST refund request would be sent back to the applicant along with the list of deficiencies and the applicant can refile the application. If there are no errors or deficiencies, the GST refund claim, if in order must be sanctioned within a period of 60 days from the date of receipt of the claim. Officers are also not allowed to issue deficiencies memo after the 14 day period during when there are required to process the GST refund application.