GST Refund Processing (Export / Inverted Duty)
Expedite delayed GST refunds for zero-rated exports, deemed exports, or inverted duty structures.
Statutory Overview & Regulatory Scope
Regulatory framework, governing bodies, and institutional compliance standards.
Accumulated unutilized Input Tax Credit (ITC) due to zero-rated exports or inverted duty structure (higher GST rate on raw materials than finished output) traps critical working capital. We handle complete filing of Form GST RFD-01 and secure prompt credit directly into your verified bank account.
4-Step Statutory Execution Roadmap
How Taxorion executes your filing from document intake to final regulatory approval.
Refund Eligibility & Formula Computation
Calculating maximum eligible refund under Rule 89(4) or Rule 89(5) formulas.
FIRC / BRC & Shipping Bill Ingestion
Mapping shipping bills with ICEGATE customs logs and bank realization certificates.
RFD-01 Lodgement with CA Certificate
Submitting application and generating Acknowledgement Receipt (ARN).
Officer Scrutiny & Fund Disbursement
Coordinating with jurisdictional refund officer until direct bank credit.
Scope of Deliverables & Inclusions
Complete statutory package included with our certified professional engagement.
Form GST RFD-01 Online Lodgement
Comprehensive refund application submitted with statutory Annexure-A declarations.
Chartered Accountant Annexure-2 Certification
Mandatory CA certification ensuring no unjust enrichment and correct ITC turnover calculation.
Acknowledgment (RFD-02) & Sanction Order (RFD-06)
Securing provisional 90% refund sanction (RFD-04) and final settlement order.
Mandatory Document Checklist
Checklist required for seamless digital verification and statutory lodgement.
1Refund Evidence
- Shipping Bills / Bills of Export and Export Invoices
- Bank Realization Certificates (BRC) or Foreign Inward Remittance Certificates (FIRC)
- Purchase invoices corresponding to claimed Input Tax Credit
- Validated Bank Account Details matching GST portal records
Statutory & Compliance FAQs
Critical legal insights and practical answers regarding GST Refund Processing (Export / Inverted Duty).
Under Section 54(1) of the CGST Act, a refund claim must be filed within 2 years from the 'relevant date' (date of export/shipping bill date).
Consult Practice Lead
Connect directly with our dedicated Company Secretaries, Chartered Accountants, and Advocates for GST Refund Processing (Export / Inverted Duty).
GST & Indirect Taxes Hub
Division ViewExplore all statutory services, regulatory timelines, and document checklists in the GST & Indirect Taxes division.
Institutional Trust Standards
Pre-submission scrutiny guarantees error-free filings on MCA & GSTN.
Statutory fees, government duties, and professional charges disclosed upfront.
Single point of contact for routine queries, notices, and compliance filing.
Need a Custom Multi-Entity or Annual Retainer Plan?
We structure custom corporate secretarial, tax representation, and virtual CFO agreements tailored for startups, expanding enterprises, and international subsidiaries.