GST refund refers to the process of returning or reimbursing the Goods and Services Tax (GST) paid by a taxpayer on specific eligible transactions. It allows businesses or individuals to claim a refund for the GST they have paid when certain conditions are met. The specific cases in which a GST refund may claim are:

1. Export of Goods or Services: when goods or services are exported from India to another country, the GST paid on those goods or services can be refunded. This promotes exports and helps prevent the taxation of goods or services destined for foreign markets.

2. Zero-Rated Supplies: Certain supplies, such as essential goods, international services, or goods provided to tax-exempt entities, may be categorized as zero-rated. This means that the GST rate is 0% on these supplies. In such cases, businesses can claim a refund for the GST paid on inputs or expenses related to zero-rated supplies.

3. Refund in case of Inverted Duty Structure: Inverted duty structure refers to a situation where the GST rate on inputs or raw materials is higher than the GST rate on the final product. This can lead to a scenario where businesses accumulate excess input tax credits compared to their output tax liability. To address this imbalance and prevent accumulation of credits, Govt. of India provide refund of excess ITC.

Refund in case of GST paid by mistakenly: if any registered person paid GST by mistakenly, we can claim that GST.