1. Refund of any Balance in Electronic Cash Ledger can be claimed in the return furnished under section 39 in the Form GSTR 3 GSTR 4 and GSTR 7 before the expiry of 2 years from relevant date.
2. Refund of tax paid by a specialized agency of UNO, consulate or embassy of foreign countries – on inward supplies of goods or services or both, by making refund application within 6 months from the end of the quarter in which such supply was received.
3. Registered person may claim refund of unutilised Input Tax Credit at the end of any tax period
4. Export of goods or service or both on payment of IGST
5. Tax paid on deemed export
6. Payment of tax on provisional basis
7. CGST and SGST/ UTGST paid on intra-state supply but held as inter-state supply.
8. Advance tax paid by a Casual Taxable Person or Non-Resident Taxable Person under Section 27(2).
9. Excess payment of taxes.