REFUND UNDER GST LAWS
Following are the common situations where refund can be claimed under GST laws:
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Refund of accumulated Input Tax Credit on account of inverted duty structure
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Export of Goods or Services
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Deemed Exports
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Refund on account of issuance of refund vouchers for taxes paid on advances against which, goods or services have not been supplied.
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Supplies to SEZ units and developers
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Excess GST paid due to mistake
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Refund to International Tourists of GST paid on goods in India and carried abroad at the time of their departure from India.