GST refunds

Define the GST work

We identify the claim route, reconcile eligible amounts and organise the application record, declarations and responses within the agreed assignment. A refund is assessed on its actual basis rather than on a general cash balance.

Prepare a claim map identifying the GSTIN, category, period, amount under consideration and the records supporting each part. Separate the calculation from unresolved eligibility questions. Existing applications and orders are part of the starting position, because a new working should explain how it relates to claims already made.

Records needed for a useful assessment

• Claim-period returns
• invoice schedules
• payment and export evidence where relevant
• tax ledgers
• prior claims
• orders and deficiency communications.

Keep invoice schedules traceable to the books and the relevant returns. Record exclusions, adjustments and differences rather than presenting only a final total. Preserve each submitted version and connect authority communications to the application they concern, with a named owner for the response.

A transaction detail that matters

An export-related claim and an excess-payment claim require different evidence. Establish the category before using a document checklist or calculating the claim.

For example, an invoice schedule prepared for a later claim may contain documents already included in an earlier working. Compare the claim history and the underlying records before finalising the schedule. A revised spreadsheet total alone does not explain whether the overlap has been resolved or why an item was removed.

What your proposal will cover

No refund amount or processing date is guaranteed. Deficiency correction, appeal and litigation are separately scoped.

The written engagement confirms the GSTINs, periods, deliverables and responsibilities. Government payments and professional charges are identified separately.

The handover distinguishes the amount considered, amount claimed, authority decision and payment actually received. Include the calculation, submission record, available orders and open queries. If only part of a claim is allowed, record the unresolved difference and the next decision separately; do not describe submission or acknowledgement as receipt of the refund.