I am Akash Srivatsan R, a practicing CA, and residing at No 57/58, Ground Floor, Shreyas Apartments, 10 Cross, TP Venugopal Layout, Hebbal, Bengaluru – 560024, Karnataka. This article is prepared with an objective to inform non-GST technical persons in industry / businesses on the refund methodologies under GST law and optimum method they may adopt for their business, based on conditions specified therein.