GST Refund Claims & Rejections
Export, LUT, inverted duty and excess cash refunds — and replies when a refund is rejected
- 1Route checkWe confirm the refund type, period and the two-year deadline.
- 2WorkingRule 89 calculation tied to returns, shipping bills and books.
- 3File RFD-01Application with statements and documents uploaded.
- 4RespondDeficiency memos and RFD-08 notices answered on time.
Share your details. We’ll reply on WhatsApp with the next steps and a checklist.
Pick a plan — the fee is adjusted if you hire us within 30 days.
About GST Refund Claims & Rejections
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
A GST refund is claimed in Form RFD-01 on the GST portal within two years of the relevant date. Exporters either pay IGST and get it back automatically against the shipping bill, or export under an LUT and claim refund of unused input tax credit. Businesses whose input tax rate is higher than their output rate can claim the accumulated credit under the inverted duty formula. If the officer proposes rejection, a notice in RFD-08 must be answered in RFD-09, and a rejection order can be appealed within three months.
Most refunds are lost or cut on paperwork, not law: a shipping bill that doesn't match GSTR-1, a Rule 89 working that includes ineligible credit, foreign exchange not received for services, or an application filed after the two-year limit. We prepare the claim so the numbers tie out before the officer sees them.
For zero-rated supplies — exports and supplies to SEZ units — 90% of the claim is generally released provisionally soon after acknowledgement, and the officer must decide the claim within 60 days of a complete application; delays beyond that carry interest. Deficiency memos (RFD-03) restart the clock, so a complete first filing matters.
When an officer proposes to reject all or part of a refund, the RFD-08 reply is the last chance to fix it at that level. We answer with reconciliations and case law, and file the appeal if a rejection order still follows.
| Application | Form GST RFD-01 on gst.gov.in |
|---|---|
| Time limit | Two years from the relevant date (Section 54) |
| Exports with IGST paid | Shipping bill treated as the refund application; matched with GSTR-1 and GSTR-3B |
| Exports under LUT | Refund of unutilised ITC by the Rule 89(4) formula |
| Inverted duty | Rule 89(5) formula; credit on input services is excluded |
| Rejection | Notice RFD-08, reply RFD-09; order RFD-06; appeal within 3 months with 10% pre-deposit |
Who this is for
Common scenarios where this service is a good fit.
- Exporters of goods and services with input tax credit piling up
- Businesses supplying to SEZ units
- Manufacturers and traders with an inverted duty structure
- Anyone with excess balance in the electronic cash ledger
- Businesses whose refund was cut, delayed or rejected
What you get
Clear deliverables so you know exactly what's included.
- Eligibility and route check — IGST-paid exports or LUT, inverted duty, excess cash
- Rule 89 refund working and statement preparation
- RFD-01 filing with supporting invoices, shipping bills and FIRC/BRC
- Replies to deficiency memos (RFD-03) and show cause notices (RFD-08)
- Follow-up until the refund order, and appeal drafting if rejected
Expert review before every submission — not just data entry.
Working notes and reconciliations you can rely on in future notices.
Resident Indians, NRIs, expats and cross-border businesses — all served.
Documents required
A practical checklist. We'll tell you if anything else is needed based on your case.
* This is a base checklist. After a quick pre-check, we may ask for additional items specific to your case.
Process
A simple, trackable workflow — designed to avoid back-and-forth.
We confirm the refund type, period and the two-year deadline.
Rule 89 calculation tied to returns, shipping bills and books.
Application with statements and documents uploaded.
Deficiency memos and RFD-08 notices answered on time.
Order tracked to credit; rejections taken to appeal.
Get a quote
We share a clear quote on WhatsApp after a quick checklist pre-check.
- Fixed quote on WhatsApp after a short look at your facts and documents.
- Government fees, if any, are paid at actuals and shown separately.
| Factor | DIY | Indus Tax |
|---|---|---|
| Expert review | ❌ | ✅ |
| Notice risk reduction | ❌ | ✅ |
| Deduction optimisation | ❌ | ✅ |
| Audit-ready records | ❌ | ✅ |
| AIS/26AS reconciliation | ❌ | ✅ |
Share your facts and deadline. We'll reply with the right checklist and a clear quote.
Fee adjusted against our service fee if you go ahead within 30 days.
- Priority CA Call-backSkip the queue — a CA calls you within 30 minutes.₹255
- RecommendedCA Consultation (30 min)Talk one matter through properly with a CA.₹755
- In-depth CA Review (60 min)Documents reviewed before the call, written action plan after.₹1,155
Call-backs run Mon–Sat, 9 AM–6 PM IST. Booked outside these hours? We call you first thing the next working morning.
Compare the 3 plansFrequently asked questions
Answers to the most common questions we get.
How long does a GST refund take?
Can service exporters claim a GST refund?
Why was my GST refund rejected and what can I do?
Is input service credit refundable under the inverted duty structure?
Official sources
Indus Tax is a private professional services firm and is not affiliated with any government authority. Rules and fees change — we confirm current positions before filing.