28 Dec 2018Posted By: Mudit Handa

31st GST Council Meeting: GST Refunds to get Faster & Easier

It is beyond any doubt the recently held 31st GST council meeting has sought to eliminate many uncertainties from minds of general taxpayers having GST registration. And the GST authority has undoubtedly played it well by introducing a number of relaxation for the taxpayers as well as the merchants who have GST registration, by way of implementing several rate cuts on many goods and services.

  • As a matter of fact, GST rates have been brought down on 33 essential goods from 18% to 12% and 5%. That means, 33 items have been removed from 18% GST slab.
  • Apart from that, there are 6 items out of 34 that have been excluded from the 28% GST rate slab.
  • Now, we have only 28 items under 28% GST slab.

Besides, the GST council has made several amendments in the GST mechanism in order to rationalize it for the taxpayers having GST registration. Most importantly, the council has eased the process of GST refunds.

Notably, over GST refunds of ₹82,775 crore have been cleared to the exporters who have GST registration along with the unique Import Export Code. Besides, over ₹5,400 crores are still pending as reported on October 31, 2018.

In order to accelerate the refunds process, the GST council has introduced a series of reforms in its 31st meeting. These have been explained below.


#1. How shall the document be submitted for availing GST refunds?

The council has clearly stated that all the supporting documents and GST invoices with respect to GST refund claims shall now be uploaded online along with the refund FORM GST RFD-01A on the GST portal while filing the GST refund application.

Earlier the taxpayer would have to physically make a visit to a nearby tax office for manual submission of the GST refund application. This online refund application functionality will be enabled on the GST portal very shortly.


#2. What are the additional types of GST refunds that can be availed?

The council has said that now, some other types of refunds shall also be available through FORM GST RFD-01A:

  • Refunds that are traced while Assessment, Provisional Assessment or Appeal or any Other similar Order;
  • GST incurred on an intra-State supply, which was subsequently considered to be inter-State supply or vice-versa;
  • Surplus payment of GST; and
  • Any other types of refunds (valid).


#3. What if a refund doesn’t fall under any of the above categories?

There are some refund application has been filed for GST refund by a taxpayer having GST registration in FORM GST RFD-01A which were generated on the GST portal before the introduction of the functionality mentioned above, and that has not been submitted in the jurisdictional GST tax office within 60 days of the generating the ARN.

  • The claimants of such refund shall be sent messages on their registered mail ids containing data about where to online submit such GST refund application.
  • Now, if the refund application is not submitted within 15 days of the date of the sent mail, the refund applications shall be rejected there & then.
  • The debited GST amount shall now be re-credited to the claimant’s electronic credit ledger.
  • This will, however, exclude those refund applications related to refund of excess balance in the electronic cash ledger.

Also, read the  for further details.

If you need any help on GST registration procedure, feel free to contact our business advisor at 8881-069-069.

Now you can also Download E-Startup Mobile App and Never miss the latest updates relating to your business.


Posted Date 2018-12-29 12:56:36

Thanks for sending your mail and if any notification and ammendments when published, please send accordingly.

Posted By Sumit
Posted Date 2019-01-16 09:41:19

Plz share your whatsapp no. My no.8800207473

Posted By Mudit Handa
Posted Date 2019-01-16 11:42:19

Sumit Sir, We've shared your contact with our business advisor.

Posted By Mudit Handa
Posted Date 2019-01-16 11:43:04

BISWAJIT sir, We will definitely do that.

Give a Reply

Fill up the form

E-startupIndia Mobile App


Download our free Android App and get realtime update on your order status.
Easily connect with our professionals handling your order over chat & mobile.
Never miss business compliances due date with advance notifications.

Get E-startupIndia in your mobile

Why Choose Us

e-startupindia member of GOOGLE

Serving business owners with an Average 4.8+ Google Rating.

e-startupindia certified #AxixBank

Trusted by Axis bank to cater its clients all licensing & compliance needs.

e-startupindia NG Alliance Partner

Providing lending solutions for business needs with NeoGrowth.

e-startupindia Google Partner

Open Neo bank account worldwide & provides cross-border remittance solutions.

e-startupindia member of CII

E-startupindia is a Proudly Member of Confederation of Indian Industry.The CII is a premier business association in India which works to create an environment.

e-startupindia certified #Etstartupindia

E-Startup India is duly certified under GOI's Startup India scheme and is renowned for our tech-driven solutions for business & legal services requirements for MSMEs.

e-startupindia Google Partner

E-Startup India is a Google Partner, which implies we are rigorously involved in assisting SME businesses to market their presence in the digital world.

Popular Services

Private Limited Company | Public Limited Company | One Person Company | Limited Liability Partnership | Partnership Firm | Sole Proprietorship Firm | Section 8 Company Registration | USA Company Registration | UK Company Registration | UAE Company Registration | Singapore Company Registration | Company Registration Hong Kong | Import Export Code | IEC Modification | AD Code Registration | Spice Board Registration | US FDA Certification | ISO 9001 2015 | ISO 14001 EMS | ISO 22000 FSMS | ISO 27001 ISMS | ISO 50001 Energy Management | ISO 45001 | ISO Surveillance | ISO Certification | MSME Registration | FSSAI Registration | Shop Establishment Registration | Barcode Registration | Coffee Board Registration | Startup India Certificate | ZED Certification | Trademark | Trademark Objection Reply | Trademark Opposition | Trademark Hearing | Trademark Formality Check Fail | Website Development | Patent | Copyright | Design Registration | Business Name Suggestion | Logo Designing | Trademark Assignment Service | GST Registration | GST Modification | GST Cancellation | GST Return Filing | GST Invoice Software | UIN Registration | Income Tax Return | Income Tax Notice | Income Tax Refund | Income Tax Assessment | TDS Return Filing | Form 15CA / CB | Professional Tax Registration | 12A and 80G Registration | FCRA Registration | CSR Registration | Project Report | Pitch Deck | Seed Fund Startup India | Accounting for Ecommerce | Virtual cfo services in india | Bookkeeping & Accounting | Private limited Company Annual Compliance | Form INC-22A | Form 15CA / CB | Company Strike Off | Commencement of Business | Fssai annual return | Online CA Consultancy | Income Tax Return Filling | LLP Annual Compliances | Form DIR-3 KYC | Virtual Office for Company Registration |


  • e-startupindia South Asia's Leading Multimedia News Agency
  • Business Standard
  • e-startupindia Outlook
  • e-startupindia Htmedia
  • e-startupindia Yahoo News
  • e-startupindia New Delhi Times
  • e-startupindia India.com
  • e-startupindia IBTN9