Follow Us:

Quick Enquiry

Expert GST Refund Services

At LEX N TAX ASSOCIATES, we specialize in helping businesses navigate the complexities of GST refunds. Our experienced team ensures you receive your entitled refunds promptly and efficiently, maximizing your cash flow.

Whether you're dealing with export refunds, inverted duty structures, or excess ITC claims, our professionals provide end-to-end assistance with documentation, filing, and follow-up with GST authorities.

Contact Now Call: +91 9354179311
GST Refund Services
GST
Refund
Experts
GST Refund

Expert GST Refund Services

GST or Goods and services tax was introduced to streamline all different types of taxes levied in different states and variety of other taxes on different products and services. The main idea behind applying GST was to avoid multiplicity or cascading effects of various taxes on the same good/product or service.

The government achieved this by putting the final burden of paying GST on the final customer, and giving the middle men Input credit of the Goods and Service Tax or GST refund.

  • Expert GST Guidance

    Professional help with all GST refund requirements

  • Streamlined Process

    Efficient GST refund claiming with minimal hassle

Contact For GST Refund
Types of GST Refund

Understanding Different Types of GST Refunds

A GST refund is issued when a business pays more tax than its GST obligation. This refund system prevents businesses from being overtaxed and helps maintain their cash flow.

Exports of Goods and Services

Exports are zero-rated under GST, allowing exporters to claim refunds on the GST paid for inputs used in producing exported goods and services.

Excess Input Tax Credit (ITC)

If a business's accumulated ITC exceeds its GST liability, it can request a refund for the surplus amount.

Inverted Duty Structure

This situation arises when the GST rate on inputs is higher than that on outputs, resulting in excess ITC that can be refunded.

Excess Tax Paid

Businesses can seek refunds for overpaid taxes due to clerical mistakes or miscalculations in their GST filings.

Assessment or Appeal

If a decision from an assessment or appeal leads to a refund, businesses can claim it under GST regulations.

Deemed Exports

Certain supplies classified as deemed exports under GST regulations are eligible for refunds of taxes paid.

Our Process

How Lex N Tax Associates Help You Get GST Refund

We provide exceptional GST compliance services in Delhi with a team of dedicated experts knowledgeable in GST laws and procedures.

01

Document Collection & Analysis

We help you gather all necessary documentation for your GST refund claim, including:

  • Export documents (Shipping bills, invoices, BRCs)
  • Purchase invoices and relevant ITC records
  • Information on input and output supplies
  • Evidence of overpayment if applicable
02

Eligibility Assessment & Refund Calculation

Our experts carefully evaluate your eligibility for GST refund and calculate the exact refund amount based on:

  • Proper assessment of excess GST payments
  • Analysis of input tax credits
  • Evaluation of inverted duty structure scenarios
  • Review of export documentation for zero-rated supplies
03

Application Filing & Processing

We handle the complete application process with precision:

  • Filing electronic application in FORM GST RFD-01
  • Preparing detailed statements of invoices
  • Obtaining required certifications (CA certificate if applicable)
  • Submitting all supporting documentation
  • Following up with GST authorities
04

Monitoring & Follow-up

We don't just submit your application and wait - we actively manage the process:

  • Tracking application status through GST portal
  • Responding promptly to any notices or queries from GST authorities
  • Providing additional documentation if requested
  • Following up until your refund is successfully processed
  • Ensuring timely receipt of your refund amount

Why Choose Lex N Tax Associates?

We are one of the leading service providers for GST services in Delhi with a team of highly experienced professionals who have been helping business owners with their GST requirements since the inception of this service.

Get Expert GST Refund Help
Testimonials

What Our Clients Say About Our GST Refund Services

client

Rakesh Kumar

Export Business Owner

Lex N Tax Associates helped us recover a significant GST refund amount on our export business. Their professional approach and expertise made the entire process smooth and hassle-free. Highly recommended for GST refund services!

client

Priya Sharma

Manufacturing Company Director

We were dealing with a complex inverted duty structure case and losing money every month. Lex N Tax Associates identified the issue, prepared proper documentation, and helped us secure regular GST refunds. Their service is worth every penny!

client

Sanjay Gupta

IT Services Provider

As a service exporter, we were struggling with GST refund claims. The team at Lex N Tax Associates guided us through the entire process, prepared all necessary documentation, and followed up diligently. We received our refund faster than expected!

Need Professional Help With GST Refund?

Contact our expert team today and let us handle your GST refund process efficiently.

Contact Us Call Now
×

Exports of Goods and Services - GST Refund

Under the GST regime, exports of goods or services are considered as "zero-rated supplies" which means that the rate of tax applicable to these supplies is zero. This ensures that Indian exports remain competitive in the international market by avoiding the tax burden.

Types of Export Refunds:

  • Export with Payment of IGST: Exporters pay IGST on their outward supplies and then claim a refund for the tax paid.
  • Export under Bond/LUT without Payment of IGST: Exporters export without paying IGST by submitting a Letter of Undertaking (LUT) or a bond. They can claim a refund on the GST paid on inputs used for these exports.

Documentation Required for Export Refunds:

  • Shipping Bills / Bill of Export
  • Export invoices
  • Bank Realization Certificate (BRC) or Foreign Inward Remittance Certificate (FIRC)
  • GSTR-1 and GSTR-3B for the relevant period
  • LUT/Bond details (if exporting without payment of IGST)
  • Statement of invoices (for inputs used in production)

Common Challenges in Export Refunds:

  • Mismatches between shipping bill data and GST returns
  • Incomplete documentation or procedural errors
  • Delays in processing refund applications
  • Issues with validating input tax credits

How Lex N Tax Associates Can Help:

Our team of GST experts specializes in export refund claims and can assist with:

  • Determining the optimal refund mechanism for your business
  • Preparing and filing refund applications
  • Ensuring compliance with documentation requirements
  • Resolving mismatches or discrepancies in data
  • Following up with GST authorities until refund is processed
  • Addressing deficiency memos or notices from tax authorities
Request Export Refund Consultation
×

Inverted Duty Structure - GST Refund

An inverted duty structure in GST occurs when the rate of tax on inputs purchased is higher than the rate of tax on outward supplies (finished products). This creates an accumulation of input tax credit (ITC) that cannot be fully utilized, leading to working capital blockage.

Understanding Inverted Duty Structure:

For example, if a manufacturer purchases raw materials taxed at 18% GST but sells its finished products at 5% GST, there will be excess ITC accumulation that cannot be utilized for paying output tax. This excess ITC is eligible for refund under the inverted duty structure provisions.

Eligibility for Inverted Duty Structure Refund:

  • The rate of tax on inputs must be higher than the rate of tax on output supplies
  • The supplier must have accumulated ITC due to this inverted structure
  • The credit accumulation must be due to the rate differential and not due to exempt supplies
  • The refund is available on inputs only and not on input services or capital goods

Calculation of Refund Amount:

The formula for calculating the inverted duty structure refund amount is:

Refund Amount = (Input tax on inputs used in the supply having inverted structure) - (Output tax payable on such inverted rated supply)

However, certain restrictions apply:

  • The refund is limited to the extent of the input on inputs (not on input services)
  • There is a formula-based calculation that may restrict the full refund of accumulated ITC

Common Industries Affected:

  • Textiles
  • Footwear
  • Fertilizers
  • Fabrics
  • Certain pharmaceutical products

How Lex N Tax Associates Can Help:

  • Identifying whether your business qualifies for an inverted duty structure refund
  • Accurately calculating the eligible refund amount
  • Preparing the statement of inward and outward supplies
  • Filing the refund application with proper documentation
  • Handling verification proceedings with tax authorities
  • Addressing queries or deficiency memos
  • Strategic planning to minimize the impact of inverted duty structure
Get Inverted Duty Structure Analysis
×

Get GST Refund Assistance

Fill out the form below and our team will contact you shortly