GST Refund of Goods | Savlana Init

GST Compliance · Refund of Goods

GST Refund on Goods — Filed Right. Refund Recovered.

GST refund on goods exports, SEZ supplies, deemed exports, or excess tax paid by mistake — we prepare Form GST RFD-01, compile the Statement of Invoices, respond to deficiency memos, and follow up until the refund is sanctioned and credited to your bank account.

GST refunds on goods arise in several scenarios under Section 54 of the CGST Act — each with specific eligibility conditions, documentation requirements, and timelines. When a taxpayer has exported goods with payment of IGST, the refund is typically processed automatically through ICEGATE-GSTN data sharing. Where the automated process fails — due to a shipping bill mismatch, GSTR-1 error, or other data gap — a manual RFD-01 application is required. Similarly, supplies to SEZ units and SEZ developers, supplies under deemed export notifications, and excess or wrongly paid GST all require a formal refund application filed within 2 years of the relevant date.

The refund application in Form GST RFD-01 must be accompanied by the prescribed Statement of Invoices (Annexure B), shipping bill details for export refunds, SEZ Development Commissioner endorsements for SEZ supply refunds, and bank account details updated in the GST registration. Once filed, the Proper Officer has 15 days to acknowledge the application in RFD-02 or issue a deficiency memo in RFD-03. A provisional 90% refund may be sanctioned within 7 days for zero-rated supply refunds — the balance 10% is released in the final sanction order (RFD-06).

The most common cause of refund delays is the deficiency memo — where the officer identifies a document gap, mismatch, or wrong refund category. A well-prepared initial application that anticipates and addresses these issues is the fastest route to sanction. We prepare RFD-01 applications that are complete on the first submission — minimising the risk of a deficiency memo and maximising the speed of the refund sanction.

Our GST Refund on Goods Services

RFD-01 Application Filing

Preparation and filing of Form GST RFD-01 for refund of GST on goods — exports, SEZ supplies, deemed exports, and excess/wrongly paid tax — within the 2-year limitation period.

Statement of Invoices — Annexure B

Compilation of the invoice-level Statement of Invoices (Annexure B) required for export ITC refund and zero-rated supply refund applications.

IGST Export Refund — ICEGATE Link

Verification and resolution of the ICEGATE-GSTN automated export refund match — correcting shipping bill mismatches and GSTR-1 amendments to enable automated processing.

SEZ Supply Refund

Refund of IGST paid on goods supplied to SEZ units and SEZ developers — with SEZ authorised officer endorsement and correct Annexure B preparation.

Deemed Export Refund

Refund of tax on deemed exports under Notification 48/2017 — supply to EOU, advance authorisation holders, EPCG holders, and mega power projects.

Excess / Wrongly Paid Tax Refund

Refund of GST paid in excess or by mistake — wrong rate, duplicate payment, or payment on an exempt supply — with DRC-03 or GSTR-3B reconciliation support.

RFD-03 Deficiency Memo Response

Preparation of comprehensive replies to deficiency memos issued in Form GST RFD-03 — with corrected documents and legal submissions to the Proper Officer.

NFAC Follow-Up to RFD-06 Sanction

Active follow-up with the GST refund authority — from RFD-02 acknowledgement through provisional 90% sanction (RFD-04) to final order (RFD-06) and bank credit.

Our Process

Refund Category & Relevant Date Assessment

We identify the correct refund category and the relevant date to confirm the application is within the 2-year limitation period.

Document Compilation

Shipping bills, GSTR-1 data, SEZ endorsements, invoices, BRC/FIRC, and bank account details are compiled and verified against the portal data.

RFD-01 & Annexure B Filing

Form GST RFD-01 and the Statement of Invoices are prepared and filed on the GST portal — complete on first submission to avoid deficiency memos.

Deficiency Response

Any RFD-03 deficiency memo is replied to within the response window with correct documentation and re-filed promptly.

Follow-Up to Final Sanction

The application is tracked from RFD-02 through provisional sanction (RFD-04) to final sanction (RFD-06) and bank account credit confirmation.

Why It Matters

✓IGST on export goods recovered — automated or manual route

✓SEZ supply refunds with complete endorsement documentation

✓Deemed export refunds under all eligible notification categories

✓Excess payment refunds — wrong rate or duplicate payment recovered

✓Annexure B compiled accurately — no invoice-level mismatch

✓RFD-03 deficiency memos replied to within the response window

✓Provisional 90% sanction tracked within 7 days of acknowledgement

✓Final sanction order received and bank credit confirmed

Frequently Asked Questions

The refund application in Form GST RFD-01 must be filed within 2 years of the relevant date. For goods exported out of India, the relevant date is the date on which the ship, aircraft, or vehicle carrying the goods leaves India. For SEZ supplies, it is the date on which the goods are admitted into the SEZ. For excess payment, it is the date of payment.

For a refund of tax paid in excess or by mistake, the relevant date is the date of payment of the tax. Where the refund arises from an order of an appellate authority or court, the relevant date is the date of communication of the order to the Commissioner.

Yes. Where IGST is paid on export of goods and the shipping bill is filed on ICEGATE with the correct GST invoice number, the refund is processed automatically through the ICEGATE-GSTN data link without a separate RFD-01. If the automated match fails due to a shipping bill mismatch or GSTR-1 error, a manual application is required after correcting the data.

RFD-04 is the provisional sanction order for 90% of the eligible refund amount — issued within 7 days of the RFD-02 acknowledgement for zero-rated supply refunds. It is a provisional payment pending final verification. RFD-06 is the final sanction order issued after full verification, releasing the balance 10% of the eligible refund.

Common deficiency memo reasons include: wrong refund category selected in RFD-01; mismatch between Annexure B invoice amounts and GSTR-1; shipping bill details not matching ICEGATE; SEZ endorsement missing or incorrect; bank account not updated in GST registration; and ITC that is the subject of the refund not appearing in GSTR-2B.

Yes. If the refund application is rejected (RFD-06 rejection order), the taxpayer can file a fresh RFD-01 — provided the 2-year limitation period from the relevant date has not expired. Alternatively, the rejection order can be appealed to the Commissioner (Appeals) within 3 months.

Need a GST refund on goods exports or excess tax paid?

We prepare RFD-01, compile Annexure B, respond to deficiency memos, and follow up to final RFD-06 sanction — recovering your GST refund quickly and completely.