1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.
2. Click the Services > Refunds > Application for Refund command.
The Select the refund type page is displayed. Select the Refund of Excess Balance in Electronic Cash Ledger option.
3. Click the CREATE button.
4. Enter the Refund Claimed for Integrated Tax, Central Tax, State/ UT Tax and Cess.
5. Select the Account Number from the drop-down list.
6. Click the SAVE button.
8. Click the PROCEED button.
9. Select the Verification checkbox.
10. In the Name of Authorized Signatory drop-down list, select the name of authorized signatory.
11. Click the SUBMIT WITH DSC or SUBMIT WITH EVC button.
In Case of DSC:
12. Click the PROCEED button.
13. Select the certificate and click the SIGN button.
In Case of EVC:
12. Enter the OTP sent to email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.
The success message is displayed and status is changed to Submitted. Application Reference Number (ARN) receipt is downloaded and also sent on your e-mail address and mobile phone number. Click the PDF to open the receipt.
ARN receipt is displayed.
A debit entry shall be made in the Electronic Cash Ledger for the amount claimed as Refund in the Refund Claim Matrix.