Functionality for claiming refund is now available on GST portal

Categories: GST Recent News
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Taxpayers have now been provided with the functionality on GST portal to claim refund of:

  1. Export of services with payment of Tax
  2. ITC accumulated due to Inverted tax structure [under clause (ii) of first provision to section 54(3)]
  3. On account of supplies made to SEZ unit/ SEZ Developer (without payment of tax)
  4. On account of supplies made to SEZ unit/ SEZ Developer (without payment of tax)
  5. Recipient of deemed export

Read more at: https://twitter.com/askGSTech