Written by: Paras Nagpal, Business Consultant, GetMyCA
Reviewed by: GetMyCA Tax Team
Last Updated: 16 July 2026
Reading Time: 8 minutes
Quick Answer: A GST refund consultant in Delhi helps exporters, manufacturers, service exporters and SMEs review eligibility, select the correct refund category, reconcile returns and invoices, prepare FORM GST RFD-01, and handle refund-related queries or deficiency memos. GetMyCA supports Delhi businesses with document review, filing and claim follow-up, subject to eligibility and departmental verification.
If your Delhi-based business has a stuck, delayed or unclaimed GST refund, the issue may be linked to incorrect category selection, mismatches between returns and books, missing documents, or incomplete refund calculations. These issues are common among exporters, manufacturers, service providers, e-commerce sellers and SMEs.
This guide explains how a GST refund consultant in Delhi can support eligibility review, reconciliation, RFD-01 filing, deficiency handling and claim follow-up. GetMyCA assists businesses in areas such as Peeragarhi, Paschim Vihar, Mianwali Nagar, Bawana, Narela, Okhla, Naraina and Mayapuri with practical GST refund support.
Why Delhi Businesses Need GST Refund Support
Delhi businesses may face GST refund delays because of:
- Incorrect selection between LUT-based refund and IGST-paid export routes
- Mismatches between GSTR-1, GSTR-3B, invoices and books of account
- Missing shipping documents, LUT records, BRC/FIRC or realization evidence, where applicable
- Incorrect inverted duty structure calculations
- Incomplete replies to deficiency memos or departmental queries
A structured review before filing helps identify these gaps and prepares a clearer refund application supported by reconciliations, calculations and category-specific documents.
What a GST Refund Consultant Reviews
A GST refund consultant generally supports the business across review, eligibility, documentation, filing and follow-up. The work is broader than uploading a form on the GST portal.
Eligibility and Refund Category
The first step is to identify why the refund has arisen and whether it is legally claimable. The refund may relate to exports, inverted duty structure, excess balance in the electronic cash ledger, tax paid on a transaction that was later cancelled, or an assessment, appellate or other order.
Reconciliation and Supporting Documents
The consultant reviews invoices, GSTR-1, GSTR-3B, purchase records, credit and cash ledgers, shipping documents, LUT details, realization evidence and refund calculations. A refund may be eligible in principle but still face delay when the supporting figures do not align.
Filing and Post-Filing Support
After review, the application is prepared under the correct category and filed in the prescribed form. Post-filing support may include checking acknowledgements, addressing deficiencies, preparing replies to notices and tracking the claim until an order or payment is issued.
Who Can Claim GST Refund and Under Which Categories?
The applicable category depends on the facts of the business and the reason the amount became refundable.
| Business or Situation |
Common Refund Category |
| Exporter of goods |
IGST refund on exports, or accumulated ITC refund for exports made without payment of tax under LUT/bond |
| Exporter of services |
Accumulated ITC refund for zero-rated supplies, subject to export and realization conditions |
| Manufacturer with higher input tax than output tax |
Refund of accumulated ITC under inverted duty structure, where permitted |
| Business with excess cash ledger balance |
Refund of excess balance in the electronic cash ledger |
| Taxpayer receiving a favourable assessment or appellate order |
Order-based refund, subject to the applicable procedure and supporting order |
Documents Required for a GST Refund Claim
The exact document list depends on the refund category, but the following records are commonly reviewed:
- GST registration and return details
- Sales and purchase invoices
- GSTR-1 and GSTR-3B reconciliation
- Electronic credit ledger and electronic cash ledger details
- Shipping bills, export invoices, LUT copy, BRC/FIRC or other realization records, where applicable
- Refund calculations and supporting workings
- Declarations and category-specific statements required for filing
Documentation should not be treated as a simple attachment exercise. The invoices, returns, ledgers and refund computation should present one consistent and verifiable claim.
GST Refund Filing Process: Forms and Timeline
GST refund claims are primarily governed by Section 54 of the CGST Act and Rules 89 to 92 of the CGST Rules. Most refund applications covered by Rule 89 are filed electronically in FORM GST RFD-01.
Many refund claims are subject to a two-year limitation from the relevant date, but the applicable time limit and the meaning of the relevant date depend on the refund category. The position should therefore be checked for the specific claim instead of applying one timeline to every case.
For applications other than an electronic cash ledger refund, the proper officer ordinarily reviews completeness within 15 days. A complete application may receive an acknowledgement in FORM GST RFD-02. If deficiencies are communicated in FORM GST RFD-03, the applicant generally needs to correct the issues and file a fresh refund application.
If the officer proposes to reject the claim wholly or partly, a notice may be issued in FORM GST RFD-08 and the applicant may reply in FORM GST RFD-09 within the prescribed period. The final sanction or rejection order is issued in FORM GST RFD-06, while the payment order is issued in FORM GST RFD-05. Interest on delayed payment may arise under Section 56, subject to the applicable conditions.
- Review the reason for refund and choose the correct category
- Reconcile returns, invoices, ledgers and refund calculations
- Prepare category-specific statements, declarations and supporting documents
- File the application in FORM GST RFD-01, where applicable
- Address any deficiency memo, notice or clarification within time
- Track the application until the order and payment process is completed
The actual processing time depends on the refund category, completeness of the application and departmental scrutiny. A properly prepared application is easier to examine than a claim containing mismatches or missing documents.
Official references: Section 54 of the CGST Act and Rule 89 of the CGST Rules
Practical GST Refund Examples
Example 1: Manufacturer Facing Inverted Duty Structure
A manufacturer may pay tax at a higher rate on eligible inputs than the rate applicable to finished output supplies. This can lead to accumulated input tax credit. The claim requires correct category selection, eligible turnover and ITC calculations, and reconciliation with the returns and books.
Example 2: Goods Exporter with Shipping and Return Mismatch
An exporter may have a genuine entitlement but face a delay because shipping bill data, invoice values, LUT details or return figures do not match. A pre-filing reconciliation can identify the mismatch before the refund application is submitted.
Example 3: Service Exporter with Realization Documentation Gaps
A service exporter may need to map export invoices with bank realization evidence and return disclosures. Missing or mismatched FIRC, BRC or other realization records, where required, can delay scrutiny even when the underlying supply otherwise qualifies as an export of services.
Common GST Refund Filing Mistakes
- Filing under the wrong refund category
- Using figures that do not match GSTR-1, GSTR-3B, books or invoices
- Missing export, LUT, realization or other supporting records
- Treating the application as a portal upload without a pre-filing review
- Waiting too long and risking a category-specific limitation issue
- Ignoring deficiency memos, notices or departmental communication
- Not retaining clear refund calculations and supporting workings
Most of these issues can be identified during a structured pre-filing review of the refund category, returns, documents and calculation workings.
How to Choose the Right GST Refund Consultant
Before choosing a GST refund consultant, check whether they can identify the correct refund category, explain the eligibility basis, review reconciliations, handle the relevant RFD forms and support replies to deficiency memos or departmental notices.
A suitable consultant should explain the filing approach, likely document gaps, post-filing process and scope of support. Avoid selecting a consultant only on the basis of low fees or promises of guaranteed approval, because every refund remains subject to eligibility, verification and the applicable law.
How GetMyCA Supports Delhi Businesses
GetMyCA supports Delhi businesses with GST refund eligibility review, return and document reconciliation, application preparation, RFD-01 filing support and post-filing follow-up. The scope depends on the refund category and the stage at which the case is received.
The objective is to prepare a clear and supportable claim, identify avoidable gaps before filing, and assist the business in responding to refund-related communication where required.
GST Refund FAQs for Delhi Businesses
Q. Who should consider GST refund support in Delhi?
Exporters, manufacturers, service providers, e-commerce sellers and SMEs may need support when credit is accumulating, a refund is delayed, the correct category is unclear, or the application has received a deficiency memo or notice.
Q. What is FORM GST RFD-01?
FORM GST RFD-01 is the electronic application used for many GST refund categories covered by Rule 89. The correct category and supporting statements must be selected according to the facts of the claim.
Q. Does every GST refund have the same two-year deadline?
No. Many claims are subject to a two-year limit from the relevant date, but the applicable rule and relevant date vary by category. The limitation position should be checked for the specific refund.
Q. What should a business do after receiving an RFD-03 deficiency memo?
The deficiencies should be reviewed, the application and documents corrected, and a fresh refund application filed as required. The same issue should be resolved before resubmission.
Q. Why do otherwise eligible refund claims get delayed?
Common reasons include return mismatches, incorrect category selection, missing supporting documents, incomplete calculations and delayed replies to departmental communication.
Q. Can GetMyCA review a refund claim before it is filed?
Yes. A pre-filing review may cover the eligibility basis, refund category, return reconciliation, documents and calculation workings before submission.
Q. Is refund approval guaranteed after professional filing support?
No. Professional support can improve preparation and reduce avoidable errors, but sanction depends on legal eligibility, supporting evidence and verification by the tax authority.
For Delhi NCR filing support, visit our GST Refund Services in Delhi NCR page.
For India-wide refund support, visit our GST Refund Consultant in India page.
Need Help with a GST Refund Claim in Delhi?
Have a stuck, delayed or unclaimed GST refund? Share the refund category, GSTIN, approximate claim amount and current issue with GetMyCA for an initial case review. Any further support will depend on eligibility, available records and the status of the application.
About the Author
Paras Nagpal
Business Consultant, GetMyCA
Email: paras@getmyca.com | Phone: +91 92174 87001
Disclaimer: This article is for general informational purposes and does not constitute legal, tax or financial advice. GST eligibility, limitation, documents and procedures depend on the category and facts of each case. Tax laws, rules, circulars and portal processes may be amended.
About GetMyCA
GetMyCA Consultants Private Limited is a trusted business consultant based in New Delhi, serving clients across India since 2015. GetMyCA is helping entrepreneurs with hasslefree GST refund claims since 2018. Our team of qualified Chartered Accountants has successfully recovered stuck credits for businesses across pharma, footwear, corrugated box manufacturing, and ecommerce sectors.
Our Services: GST Registration & Compliance, Company Registration, Tax Consulting, Accounting Services, Business Compliance, FSSAI Licensing, MSME Registration, and specialized GST Refund Solutions.
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