Gupta Yogesh & Associates | Tax & Trademark Law Firm in Rohtak, Delhi NCR

Service Overview

GST Refund Services in Rohtak & Delhi NCR

Crores of rupees in GST refunds are pending with the government across India — much of it simply because businesses don't file properly or follow up aggressively enough. At Gupta Yogesh & Associates, we have successfully recovered GST refunds for exporters, inverted duty structure businesses, and taxpayers with excess credits in Rohtak, Haryana, and Delhi NCR.

A GST refund is your money. It belongs to your business and should be working for you, not sitting with the government. We handle the entire refund process — from application to receipt — and fight refund rejections through the appeal process.

Types of GST Refunds We Handle

IGST Refund on Exports: For exporters who paid IGST on zero-rated exports and are claiming it back from ICEGATE/GST portal
ITC Refund on Export of Services: Refund of accumulated ITC for service exporters providing zero-rated services
Inverted Duty Structure (IDS) Refund: Where GST rate on inputs is higher than on output — common in sectors like fertilisers, textiles, and certain manufacturing
Excess Cash Ledger Refund: Refund of amount mistakenly deposited in the wrong head of cash ledger
Refund on Deemed Exports: Supply to SEZ/EOU units and advance authorisation holders
Refund in Cancellation of Registration: Balance in electronic credit ledger at time of GST registration cancellation
Refund Under Section 77: Where tax was paid as IGST but should have been CGST+SGST, or vice versa
Refund Rejection Appeals: Appealing before Appellate Authority where refund has been wrongly rejected

Common Reasons Refunds Are Rejected

Incomplete documentation — missing shipping bills, export declarations
Discrepancy between GSTR-1 and shipping bill data
Supplier's GSTR-1 not filed — ITC not reflecting in GSTR-2B
GSTR-3B not filed for the relevant period
Wrong refund category selected in application

Also see: GST Registration & Filing | GST Litigation & Appeals | Customs & Export Advisory

Refund Key Facts

IGST Export RefundVia ICEGATE auto-processing

ITC Refund Timeline60 days from application

Refund ApplicationRFD-01 on GST portal

Interest on Delay6% p.a. after 60 days

Limitation Period2 years from relevant date

Free ConsultationYes — Call/WhatsApp

Our Process

How We Handle GST Refund Claims

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Refund Eligibility Analysis

We first assess your exact refund eligibility — type of refund, amount, period, and documentation requirements. Many businesses don't realise the full extent of their refund entitlement.

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Documentation Preparation

Comprehensive preparation of all required documents — GSTR-1 reconciliation with shipping bills, ITC ledger summaries, CA certificates, and BRC (Bank Realization Certificates) for export refunds.

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Application Filing

Filing RFD-01 on the GST portal with complete documentation. We track the application status and respond promptly to any queries (RFD-08) raised by the refund processing officer.

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Rejection Appeals

Where refunds are wrongly rejected via RFD-06, we file appeals before the Appellate Authority. Many rejections are reversed at the first appeal level with proper legal arguments. See our GST litigation services.

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IDS Refund Specialist

Inverted Duty Structure refund requires detailed reconciliation of input tax rates vs. output tax rates. We specialise in IDS refunds for manufacturers and traders in sectors like textiles, fertilisers, and construction materials.

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Interest Claims

If your refund is delayed beyond 60 days, you are entitled to interest at 6% per annum. We calculate and claim interest on delayed refunds — this is your right under law and should not be waived.

FAQs

Frequently Asked Questions

An inverted duty structure exists when the GST rate on your inputs is higher than the GST rate on your output supplies. For example, if you buy raw materials at 18% GST but sell finished goods at 12%, you accumulate ITC that cannot be utilised — this is an inverted duty structure. You can claim a refund of this accumulated ITC under Section 54(3). Common sectors eligible include textiles, fertilisers, iron/steel products, and certain construction materials. We assess your specific product mix and calculate your refund entitlement.

IGST export refunds get stuck due to: (1) mismatch between GSTR-1 export invoice data and shipping bill data — check for invoice number, date, and value mismatches, (2) GSTR-3B not filed for the export period, (3) IGST declared in GSTR-1 but not showing in shipping bill — requires manual correction through ICEGATE, (4) SB004 error — shipping bill linked to wrong GSTIN. We identify the specific error in your case and follow up with GST and Customs authorities to unblock the refund.

The law mandates processing of refund applications within 60 days from the date of filing RFD-01. If not processed within 60 days, you are entitled to interest at 6% per annum from the date of application. In practice, refunds often take longer due to officer workload. We track your refund status actively and, where delays are unjustified, file representations to the GST Commissioner and, if necessary, writ petitions before the High Court for expediting the refund.

Yes. Rejection orders (RFD-06) can be appealed before the Appellate Authority within 3 months of the order. If rejected by the Appellate Authority, further appeal lies before the GST Appellate Tribunal (once constituted) and then to the High Court. Many refund rejections are overturned at the first appeal level because the original rejection is based on procedural grounds rather than substantive ones. We review the rejection order and advise on the strongest grounds for appeal.

GST Refund Services