Reviewed by Finin2min Editorial Desk · Last reviewed 11 August 2026
Choose the correct GST RFD-01 refund ground and generate a filing-readiness checklist for cash, export, SEZ, inverted-duty and other claims.
Select the correct GST refund route
Refund route and checks
GST refund applications are generally filed online in Form GST RFD-01.
Indicative claim permitted by cash balance
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Portal form
RFD-01
How This Is Calculated
Different GST refund scenarios (export without tax payment, inverted duty structure, excess cash balance, etc.) follow different documentation and eligibility paths — this tool identifies the correct refund category and checklist, while flagging prerequisite conditions like having filed all due returns and being within the limitation period, which apply regardless of refund type.
Frequently Asked Questions
What is the time limit for claiming a GST refund?
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Generally 2 years from the relevant date (which varies by refund category — e.g., date of export, date of payment) — refund applications filed beyond this limitation period are typically rejected regardless of merit.
Do I need to file all pending GST returns before claiming a refund?
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Yes — having all applicable returns filed up to the refund application date is a standard prerequisite across most refund categories, and an application is likely to be rejected or delayed if returns are outstanding.
Source and review trail
Use the current official instrument, portal or regulator publication before acting.
Identify the legal refund route before calculating an amount: exports/SEZ, inverted duty, excess cash ledger, excess tax, deemed exports or another section 54 route can have different forms, documentary requirements, relevant dates and restrictions.
Use RFD-01 only after testing limitation, unjust enrichment where applicable, statement/annexure requirements and any route-specific formula. Preserve shipping/BRC/FIRC or input-output evidence as applicable.
Input integrity
Use source documents rather than approximate memory.
Confirm period, units, tax regime/category and sign conventions.
Test zero, threshold and just-above-threshold cases where relevant.
Output interpretation
Separate arithmetic output from legal eligibility/classification.
Preserve assumptions and the official-source date.
Use the linked detailed guide for exceptions and evidence.
Reviewed 22 August 2026. Always test later amendments, corrigenda and portal implementation before a live filing or transaction.
Methodology, assumptions and sources
Scope: Identifies the applicable GST refund category (e.g., export of goods/services with payment of tax, export under LUT with accumulated ITC, inverted duty structure, excess cash-ledger balance, deemed exports) and outlines the corresponding RFD-01 documentation checklist.
Calculation logic
Match the refund scenario entered (export with tax payment, export under LUT, inverted rate structure, excess balance in cash ledger, provisional assessment finalisation, deemed export, etc.) against the relevant refund category under Section 54 of the CGST Act and the corresponding rule.
Display the RFD-01 form category and the typical supporting-document checklist for that specific refund type (e.g., shipping bill/export invoice for export refunds, a statement of ITC accumulated due to inverted duty structure for that category).
Inputs and assumptions
Refund categories and their eligibility conditions follow the current Section 54 CGST Act framework and CBIC circulars clarifying the specific documentation/computation for each category (e.g., the inverted-duty-structure refund formula prescribed by circular).
The 2-year limitation period for filing a refund claim (from the relevant date specific to each refund category) is flagged per the current provision — the 'relevant date' definition itself varies by refund type, which the tool applies per category.
Exclusions and edge cases
Does not itself compute the exact refund amount (e.g., the inverted-duty-structure refund formula involves several inputs the user must supply separately) — this tool identifies the correct category and checklist, not the final rupee figure.
Does not itself file Form RFD-01 — filing is done on the GST portal with the identified supporting documents.