Any person can claim the refund under GST ,or the interest paid thereon within 2 years from the relevant date .The relevant date depend on the nature of refund .

Situation where refund is possible –

• Refund on tax paid on zero rated supplies of goods and services or both or input service         used in providing zero rated supplies .
• Refund in case of inverted tax structure , where tax rate on input good or service is more  than tax rate on output supply .
• Refund of tax paid on supply of goods/services which were provided wholly or partially and the invoice was not issued
• Refund in input goods and services if supply is made to SEZ (deemed export) under LUT
• Any excess balance in Electronic Cash Ledger
• Excess Payment due to mistakes and inadvertence

Steps in application of GST refund –

• Form GST RFD -01 is filed on the GST portal for claiming refund .RFD -01 includes        annexure in which detail of export invoice along with FIRC detail need to be filed
• Document /invoices will be uploaded on common platform ,each of maximum size 5 MB may be uploaded along with refund application .
• The Application Reference Number (ARN) will be generated after the applicant has completed the process of filing refund application .ARN is the acknowledgment for refund application filing
• The proper officer will issue GST RFD -02 as acknowledgment for complete application or he will issue deficiency memo in Form GST RFD -03 as the case may be ,the same would be issue electronically with 15 days of ARN .
• In case deficiency memo has been issued ,the refund application would be further processed and fresh application need to be filed .