Gst refund #GST KNOWLEDGE #GOVT INFORMATION #taxation #latestnewsIn GST, gst shots #gst refund case

Gst refund #GST KNOWLEDGE #GOVT INFORMATION #taxation #latestnews
In GST, refund ka right unhi cases me hota hai jaha tax zyada collect ya pay ho gaya hai ya fir law ke according refund eligible hai.
Main cases jaha GST refund milta hai:

1. Exporters

Goods ya Services export karne wale (with payment of IGST ya under LUT/bond without payment).

Export par GST zero-rated hai, isliye exporters ko refund ka right hai.
2. Inverted Duty Structure

Jab input par GST rate zyada ho aur output par kam rate ho, to ITC ka balance accumulate ho jata hai.

Us excess ITC ka refund milta hai (except kuch restricted goods/services).
3. Excess Tax Payment

Agar galti se double payment of tax ho gaya ho.
4. Refund of ITC on supplies to SEZ

Agar koi person SEZ unit/developer ko supply karta hai (zero-rated supply), to refund milta hai.
5. Tax-free supplies par refund

Jab koi notified person duty-free shops, UN bodies, embassies ko supply karta hai.
6. Advance Tax Refund (in case of cancellation)

Agar advance tax pay kiya tha aur baad me supply cancel ho gayi.
7. Provisional Assessment ke baad

Agar final assessment me tax liability kam nikalti hai to difference ka refund milta hai.
👉 In short: Refund mainly exporters, SEZ suppliers, inverted duty cases, excess tax payment, or special notified categories ko milta hai.

Batao, kya aapko export ya inverted duty structure ke refund ke baare me detail chahiye?

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