Who Can Claim Refund in GST

Excess Payment due to Error

Refund can be claimed if GST is overpaid due to data entry mistakes, clerical errors, miscalculations, or wrong tax heads.

UN Agencies or Foreign Embassies

When Input Tax Credit (ITC)  exceeds the output tax liability, especially in exports, a refund can  be claimed.

Inverted Tax Structure

If GST on inputs is higher than on outputs, businesses in sectors like textiles, solar panels, etc., can  claim refunds.

Accrued Input Tax Credit (ITC)

When Input Tax Credit (ITC)  exceeds the output tax liability, especially in exports, a refund can  be claimed.

Tourists

Foreign tourists can claim a GST refund on purchases  made in India before leaving  the country.