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.
Pick the speed and depth that matches your need. Same quality, same CA team — only the timeline changes.
Timeline: 7 days to 3 months
Timeline: 7 days to 3 months
Timeline: 7 days to 6 months
Government fee — paid by you at actuals
There is no government fee to file a refund application. We quote fixed rather than as a percentage of the claim, because a percentage fee gives us an incentive to file claims we know will be cut down. Where the refund is not paid within 60 days of a complete application, Section 56 gives you interest at 6 per cent a year, or 9 per cent where the refund arises from an appellate or court order.
Every price above is a professional fee, excluding GST and government charges. 50% on delivery.
All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.
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.
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.
With Statements 1 to 7 as applicable and a CA certificate under Rule 89(2)(m) where the claim exceeds ₹2 lakh.
Where the system scores the application low risk, 90 per cent is sanctioned provisionally in Form RFD-04 within seven days of acknowledgment.
Tell us your requirement, a CA will call you in 30 minutes.
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.
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.
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.
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.
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.
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.
