Refunds of unutilised input tax credit on exports and SEZ supplies, inverted duty structure refunds, excess cash ledger refunds and IGST export refunds — prepared, filed and followed up until the money reaches your bank.
Book a consultation partners@agacas.comHow do you claim a GST refund in India?
A GST refund is claimed by filing Form GST RFD-01 on the GST portal within two years from the relevant date, with the statements and documents required for that refund type. The officer can issue a deficiency memo (RFD-03), sanctions provisional refund of 90% for zero-rated supplies, and must pass the final order within 60 days of a complete application, failing which interest is payable. A. George & Associates in Kochi prepares, files and follows up refund claims through to credit in your bank account.
- Form
- GST RFD-01 (online)
- Time limit
- 2 years from the relevant date
- Final order
- Within 60 days of complete application
- Exports / SEZ
- 90% provisional refund
GST refunds are money your business has already paid. Yet many exporters, IT companies and SEZ suppliers in Kerala leave lakhs blocked in the electronic credit ledger because claims are rejected, delayed by deficiency memos, or never filed before the two-year limit.
Our team reconciles your GSTR-1, GSTR-3B and GSTR-2B, matches export invoices with shipping bills or foreign inward remittances, computes the eligible amount under the prescribed formula and files a complete claim the first time. We then handle every query, deficiency memo and show cause notice from the department.
We are a Chartered Accountancy firm in Vyttila, Kochi since 1987, with day-to-day experience of refunds for IT companies and SEZ units in Infopark, SmartCity and Kakkanad.
Which GST refunds do we handle?
Export of services (LUT)
- Refund of unutilised ITC on software, IT and professional service exports
- FIRC / e-BRC matching with export invoices
- Place of supply and intermediary checks
- Computation under Rule 89(4)
Export of goods
- ITC refund on exports under LUT/bond
- IGST-paid export refunds via shipping bill and ICEGATE
- Resolving SB005 and other shipping bill mismatches
- GSTR-1 Table 6A corrections
Supplies to SEZ units
- Refund of ITC or IGST on supplies to SEZ units and developers
- Endorsement from the specified SEZ officer
- Supplier-side and recipient-side claims
Inverted duty structure
- Refund where input tax rate exceeds output tax rate
- Computation under Rule 89(5)
- Eligibility checks for goods and services excluded from refund
Other refunds
- Excess balance in electronic cash ledger
- Tax paid under the wrong head (IGST vs CGST/SGST)
- Deemed exports
- Refund consequent to appeal orders
Rejections and disputes
- Replies to deficiency memos (RFD-03)
- Replies to show cause notices (RFD-08)
- Appeals against rejection orders (APL-01)
- Claims for interest on delayed refunds
How does the GST refund process work?
Eligibility review
We review your returns and ledgers, identify every refund you are entitled to and check the two-year time limit for each period.
Reconciliation
GSTR-1, GSTR-3B and GSTR-2B are reconciled and export or SEZ documents matched, so the claim stands up to scrutiny.
Filing RFD-01
We compute the eligible amount, prepare statements and declarations, and file the application on the GST portal.
Follow-up to credit
We answer deficiency memos and notices, attend hearings and track the claim until the refund order and payment are issued.
Why choose A. George & Associates for GST refunds?
- Chartered Accountancy firm in Vyttila, Kochi since 1987
- Regular refund work for IT exporters, SEZ units and manufacturers across Kerala
- Reconciliation before filing, so claims are complete the first time
- Representation before GST officers and appellate authorities
- Refund checks built into our monthly GST compliance for ongoing clients
Timelines and amounts depend on the refund type, the documents available and processing by the GST department.
Frequently asked questions about GST Refund Consultants in Kochi
What is the time limit to claim a GST refund?
A refund application must generally be filed within two years from the relevant date. For exports of services, the relevant date is linked to receipt of payment in convertible foreign exchange or issue of the invoice, depending on the case. Claims filed late are rejected, so it is important to track each period.
How long does a GST refund take?
For zero-rated supplies such as exports and SEZ supplies, 90% can be sanctioned provisionally within 7 days of acknowledgement. The final order must be issued within 60 days of a complete application; if it is delayed, interest is payable to the taxpayer.
Can IT companies exporting software services claim a GST refund?
Yes. Exports of services under a Letter of Undertaking are zero-rated, so the input tax credit on expenses such as rent, software and professional fees can be refunded, provided the export conditions, including receipt of payment in foreign exchange, are met.
Why are GST refund claims rejected?
Common reasons are mismatches between GSTR-1, GSTR-3B and GSTR-2B, missing FIRC or shipping bill details, wrong computation of eligible ITC, place of supply or intermediary issues, and filing after the time limit. A reconciled, fully documented claim avoids most of these.
Is an IGST refund on exports of goods automatic?
Where IGST is paid on exports of goods, the shipping bill is treated as the refund application and the refund is processed through ICEGATE once GSTR-1 and GSTR-3B are filed and the details match. Mismatches hold the refund, and we help resolve them.
What can I do if my GST refund is rejected?
You can file an appeal in Form GST APL-01 within three months of the rejection order. We review the order, prepare the grounds of appeal and represent you before the appellate authority.
Check how much GST refund you can claim
AGA Tower, Major Road, Vyttila, Kochi 682019 · +91 97449 22222 · partners@agacas.com
Talk to a partner