1. Refund of Excess Balance in Electronic Cash Ledger
When taxpayers accidentally pay more tax than required, resulting in excess balance in their electronic cash ledger, they can apply for a refund through Form GST RFD-01.

2. Refund of ITC on Export of Goods/Services (Without Payment of Tax)
Exporters who supply goods/services under Letter of Undertaking (LUT) without paying IGST can claim a refund of unutilized Input Tax Credit, ensuring zero-rated exports.

3. Refund of IGST on Exports (With Payment of Tax)
If GST is paid on exports, businesses can claim a refund of IGST. These are generally auto-processed via integration between the GST and customs portal.

4. Refund on Inverted Duty Structure
When the GST rate on inputs is higher than on outputs, unutilized ITC accumulates. A refund can be claimed for the differential under this structure.

5. Refund for Supplies to SEZ Units/Developers
Suppliers to Special Economic Zones (SEZs) can claim refunds either of GST paid or ITC if supplied under LUT without tax.

6. Refund of Tax on Deemed Exports
Transactions like supplies to Export Oriented Units (EOUs) are deemed exports. Either the supplier or recipient can claim the GST refund.

7. Refund of Excess GST Paid Due to Mistake
Overpayment of tax due to miscalculations or errors qualifies for a refund, provided it’s filed with appropriate supporting documents.

8. Refund on Cancellation of Registration
If a taxpayer cancels GST registration and has excess cash balance, they may claim a refund from the cash ledger.

9. GST Refund on Flat Cancellation
In real estate deals, if a buyer cancels a flat booking after GST is paid:

• Builder not paid GST to govt: Full refund to buyer possible.
• Builder paid GST: Builder issues credit note and adjusts GST liability, and refund is subject to timelines under GST law.