GST Refund Delays and How Taxpayers Can Address Them 1. Reasons for GST Refund Delays: - Errors or discrepancies in the refund application. - Incomplete or insufficient supporting documents. - Technical glitches in the GST portal. - Manual processing delays by tax authorities. - Non-compliance with timelines for filing refund claims. 2. Types of Refunds Eligible for Claims: - Export of goods or services (with or without payment of IGST). - Excess balance in the electronic cash ledger. - Refund due to inverted duty structure. - Refunds related to deemed exports. - Refunds on account of provisional assessment or appeal orders. 3. Process for Addressing Refund Delays: - Regularly check the status of the refund application on the GST portal. - Respond promptly to any deficiency memo or queries raised by tax authorities. - Rectify any errors in the application and refile if required. 4. Remedy for Delayed Refunds: - Interest on Delayed Refunds: If the refund is not credited within 60 days from the date of receipt of a complete application, the taxpayer is entitled to interest at a specified rate (usually 6% per annum). - Filing Complaints: Taxpayers can file complaints through the GST portal’s grievance redressal mechanism or contact the jurisdictional GST officer. - Appeals: If the refund is unjustly withheld or rejected, taxpayers can file an appeal before the appellate authority under GST law. 5. Preventive Measures: - Ensure all details are accurate and documents are complete while filing a refund claim. - Keep proper records of invoices, export documents, and other relevant documents. - Regularly track the refund status and respond promptly to any notices.