According to section 54 CGST Act 2017, GST or Goods and Services Tax is levied at every step in the production process, but is meant to be refunded to all parties in the various stages of production other than the final consumer.

According to section 54 sub-section (I), All GST refund claims must be filed within 2 years from the relevant date. There are some provided situations only when one can claim GST refunds. A GST refund claim can made on account of - 1. Export of goods and services,

2. Supplies to special Economic Zones unit and developers,

3. Deemed exports.

These are called Zero Rated Supplies. If the claim has no default, the refund has to be sanctioned within a period of 60 days from the date of receipt received with the interest of 6%.

Currently, exporters can claim refund on zero-rated supplies under two conditions, the exporter can export under Bond/ LUT and claim refund of deposited Input Tax Credit. Or he may export on payment of integrated tax and claim refund.

If one claims less than Rs. 2 lakhs, then a self-declaration of him must be submitted to the effect that the incidence of tax has not been passed to any other person along with other documents.

In case of claim of GST refund on account of any order or judgment of appellate authority, the reference number of the order giving rise to refund should be given along with the relevant tax invoices.