GST Refunds and the 90 Per Cent Provisional Route in Delhi — How it works with CorporateWalla®
GST refunds changed in October 2025. Low-risk claims now get 90 per cent sanctioned provisionally within seven days, on an automated risk score. Which means your compliance history is now a cash flow variable: clean filings get paid in a week, messy ones wait three months, if they get paid at all.
Delhi is the national capital and home to the MCA regional office (ROC Delhi), all major embassies, and the highest density of trademark attorneys in India (Karkardooma IP Office, IP Facilitation Centre). Stamp duty in Delhi is on the lower side compared to Maharashtra / Tamil Nadu. Most central government compliance — FSSAI, BIS, PSARA, BOCW, EPFO — has its head office in Delhi, so approvals often get processed faster. Property valuation uses the Delhi circle rate (often lower than market value in prime colonies).
GST Refund in Delhi — local notes
GST jurisdiction for Delhi
Delhi falls under the Delhi (Zone II) GST commissionerate. Most Delhi businesses are mapped to a specific GST officer based on pin code. Delhi does not levy professional tax on individuals. Profession tax for businesses: nominal / not applicable in most categories. Delhi stamp duty is nominal on MoA / share capital — e-stamping via SHCIL is the standard mode.
GST Refund pricing in Delhi
3-tier transparent pricing. Government + GST included. Delhi clients can pay via UPI, card, NEFT, or Razorpay. Delhi does not levy professional tax on individuals. Profession tax for businesses: nominal / not applicable in most categories.
starter
Timeline: 7 days to 3 months
standard
Timeline: 7 days to 3 months
pro
Timeline: 7 days to 6 months
Step-by-step GST Refund process
- 1
Establish the relevant date
Section 54(1) gives two years from the relevant date, and it differs by category under Explanation 2. Getting this wrong is how claims get rejected as time-barred.
- 2
Reconcile before filing
Statements tied to the returns, the Rule 89(4) or 89(5) formula turnover matched to GSTR-3B, and export evidence assembled. We reconcile before filing rather than after a deficiency memo.
- 3
File RFD-01
With Statements 1 to 7 as applicable and a CA certificate under Rule 89(2)(m) where the claim exceeds ₹2 lakh.
- 4
RFD-04 provisional sanction
Where the system scores the application low risk, 90 per cent is sanctioned provisionally in Form RFD-04 within seven days of acknowledgment.
Documents required for GST Refund in Delhi
Standard checklist. We help you prepare any missing item — for Delhi residents, this can be done entirely on WhatsApp + email.
Why choose CorporateWalla® for GST Refund in Delhi?
The 90 per cent provisional route
Rule 91(2), amended by Notification No. 13/2025-Central Tax dated 17 September 2025 and effective 1 October 2025, has the officer sanction 90 per cent provisionally in Form RFD-04 within seven days of acknowledgment, based on the system’s risk evaluation.
Risk score is now a cash flow variable
CBIC Instruction No. 06/2025-GST dated 3 October 2025 directs field formations that a low-risk application gets the 90 per cent. A high score does not delay it — it removes it.
Three qualifications worth knowing
The officer may decline the provisional route for reasons recorded in writing and go straight to a final order under Rule 92. Notification No. 14/2025-Central Tax notifies categories not eligible at all. And it applies only to applications filed on or after 1 October 2025.
Inverted duty claims got it too
The same facility was extended to inverted duty structure claims by the CBIC instruction from 1 October 2025. Inversions have grown sharply since the September 2025 rate restructuring, because an output rate cut without a matching input cut creates one.
The deficiency memo problem
Form RFD-03 is not a rejection, but it is worse than it looks: the application closes, ITC is re-credited, you file afresh, and the two-year clock keeps running.
CA certificate above ₹2 lakh
Required under Rule 89(2)(m), certifying the tax incidence has not been passed on. Below that, self-declaration. Not required where unjust enrichment does not apply, including zero-rated supplies and accumulated ITC.
Areas we serve in Delhi
GST Refund services across Delhi’s key business districts. On-site visit available for bulk / corporate clients.
Frequently asked questions — GST Refund in Delhi
Q: What is the time limit for a GST refund?
A: Two years from the relevant date, which differs by refund category. For export of goods by sea or air it is the date the vessel or aircraft leaves India; for export of services, the date convertible foreign exchange is received; for accumulated ITC, the end of the financial year in which the claim arose.
Q: What is the 90 per cent provisional refund?
A: Under Rule 91(2) as amended from 1 October 2025, 90 per cent is sanctioned provisionally in RFD-04 within seven days of acknowledgment, based on the system’s risk evaluation.
Q: Does it apply to inverted duty structure claims?
A: Yes, extended by CBIC Instruction No. 06/2025-GST from 1 October 2025.
Q: How do I get gst refund in Delhi?
A: Get gst refund in Delhi in 3 steps: (1) WhatsApp or call us at +91 72783 76654 with your requirement, (2) we send a checklist + quote + collection link, (3) our CA team files the application in 7 days to 3 months. We serve all of Delhi — including Connaught Place (CP), Nehru Place, Saket, Dwarka and surrounding areas.
Q: Is GST Refund online possible for Delhi residents?
A: Yes — 100% online. Delhi clients can submit documents by email / WhatsApp / Google Drive, and the application is filed electronically on the relevant government portal (MCA / GSTN / IP India / DGFT / FoSCoS, as applicable). You do not need to visit our office. We also do on-site visits for bulk / corporate engagements in Delhi.
GST Refund in other cities
We deliver gst refund services across all major Indian metros. Other high-search cities:
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