GST REFUND ON EXPORT OF GOODS AND SERVICES

GST REFUND ON EXPORT OF GOODS AND SERVICES
As per section 54 of CGST Act, 2017, excess amount of GST paid can be claimed as refund in following cases:
  • Export of Goods or Services (Including Deemed Exports)
  • Refund of Unutilized Input Tax Credit
  • Refund from Manufacturing / Generation/ Production – tax free supplies
  • Excess payment due to error and inadvertence
  • Finalization of Provisional Assessment
  • Refund for Tax payment transactions by UN bodies, CSD Canteens, Para-military forces canteens, etc.
  • Refund of pre-deposit in case of appeal.
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