Grounds for refunds (India)
The provisions enabling the right to a refund of GST are contained in the CGST Act. The Act provides for the following circumstances in which a person who has paid tax, interest, penalty, fees or any other amount can make an application for a refund, subject to a minimum of INR 1,000:
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•ÌýÌýÌýÌý Refund of excess balance in the electronic cash ledger.
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•ÌýÌýÌýÌý Refund of input tax credit on exports of goods and services without payment of tax.
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•ÌýÌýÌýÌý Refund on
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Web page updated on 17 Mar 2025 17:38