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Grant of Provisional GST Refund (Zero Rated Supply)
Provisional refund provisions, conditions, and process

The proper officer after scrutiny of the claim and the evidence submitted in support thereof and on being prima facie satisfied that the amount claimed as refund shall make an order in FORM GST RFD-04, Sanctioning 90% of the Refund amount on a provisional basis within seven days from the date of the acknowledgement i.e. GST RFD-02

The order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer

The proper officer shall issue a payment order in FORM GST RFD-05 for the amount sanctioned and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund on the basis of a consolidated payment advice.

Payment order in FORM GST RFD-05 shall be required to be revalidated where the refund has not been disbursed within the same financial year in which the said payment order was issued.

Exception for Provisional Refund

Person Supplies ZERO Rated Should not be prosecuted for Any Offense under GST law/ an existing law with tax evasion charge of greater than 250 lakhs in last 5 years immediately preceding the Tax period for which refund is claimed

Proper Officer has to rely on declaration being filed by the Applicant that the Applicant has not prosecuted for Any Offense under GST law/ and existing law with tax evasion charge of greater than 250 lakhs in last 5 years immediately preceding the Tax period for which refund is claimed
Doctrine of Unjust Enrichment – No person can be allowed to enrich inequitably at the expense of another

Talking about Unjust enrichment, a presumption is always drawn that the businessman may have shifted the incidence of tax to the final consumer. This is because GST is an indirect tax whose incidence is to be borne by the consumer.

It is for this reason that every claim of refund except few cases needs to pass the test of unjust enrichment. And every such claim if sanctioned is first transferred to the Consumer Welfare Fund.

Exceptions where Test of Unjust Enrichment does not apply

Accumulated ITC
Refund on account of exports
Refund of payment of tax which was paid in Wrong head
Refund of tax paid on a supply which is not provided or which refund voucher is issued or if the applicant shows that he has not passed on the incidence of tax to any other person
Refund of Excess balance in E Cash Ledger (Circular no. 166/22/2021-GST dated 17/11/2021)
In all other cases the test of unjust enrichment needs to be satisfied for the claim to be paid to the applicant.

Refund Amount upto 2 lakhs – Self Declaration
Refund Amount more than 2 lakhs – Declaration from CA(Chartered Accounant or Cost Accountant)
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Topics Covered

GST refund process
Eligibility criteria for GST refund
Documentation required for GST refund
Common challenges in GST refund claims
GST refund timelines and procedures
Impact of GST refund on businesses
Strategies to maximize GST refund claims
Recent updates and changes in GST refund rules
Importance of staying updated on GST refund regulations
Expert tips for smooth GST refund processing
Input tax credit (ITC)
Refund application process
Refundable GST components
GST refund status
Refund processing time
GST refund audits
Refundable exports under GST
GST refund for exporters
Refundable GST on imports
GST refund for small businesses
Refundable GST for startups
GST refund calculation
GST refund tracking
Refundable GST for service providers
GST refund compliance requirements
Refundable GST for specific industries (e.g., manufacturing, IT, healthcare)
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Refundable GST for input services
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