Usually when the GST paid is more than the GST liability a situation of claiming GST refund arises. Under GST the process of claiming a refund is standardized to avoid confusion. The process is online and time limits have also been set for the same
| Sl No | Category | Situation |
| 1 | Refund of Excess Balance in Electronic Cash Ledger | > Whereas GST payment made wrongly to the one account instead of another account i.e. IGST instead of CGST / SGST or vice versa. > Whereas amount accumulated in electronic Cash Ledger on receipt of TDS / TCS (GST) amount. |
| 2 | Refund of ITC on Export of Goods & Services without Payment of Tax | Whereas exporter made exports on Letter of Under Taken and accumulated his Input Tax Credit (ITC) at the pint of some time. |
| 3 | On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) | Whereas a registered person made SEZ supplies on Letter of Under Taken and accumulated his Input Tax Credit (ITC) at the point of some time. |
| 4 | `Refund on account of ITC accumulated due to Inverted Tax Structure | Whereas ITC accumulated due to the rate of tax on the inputs being higher than the rate of tax on output suppliers. |
| 5 | On account of Refund by Recipient of deemed export | Whereas goods procured against AA, EPCG ( deemed export), recipient of said goods can apply for refund. |
| 6 | Refund on account of Supplies to SEZ unit/ SEZ Developer (with payment of tax) | Whereas a registered person supplies to SEZ with payment of GST and Tax has not been collected from SEZ unit. |
| 7 | Export of services with payment of tax | Generally, export of services is exempted under GST. Whereas service provider’s ITC accumulated, service provider can GST on export of services and apply for refund. |
| 8 | Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa | Whereas a registered person declared there GST liability in return wrongly as IGST instead of CGST & SGST or Vice versa. |
| 9 | On account of Refund by Supplier of deemed export | Whereas goods supplied against AA, EPCG ( deemed export). Recipient of said goods has not paid GST to supplier, supplier of deemed export can apply for refund. |
| 10 | Any other (specify) | On case to case |
| 11 | Excess payment of tax | Whereas a registered person paid excess GST and same has in electronic credit ledger, refund can be applied by registered person. |
| 12 | On Account of Assessment/Provisional Assessment/Appeal/Any other order | Whereas Assessment / Appeal / Order in favour of a registered person, registered person can apply for refund of said amount which is he paid earlier. |