GST Refund in Pune: Recover Excess Tax with Expert CA Support

Pune is a major export hub with IT service companies in Hinjewadi and Kharadi exporting software under LUT, auto component manufacturers at Chakan MIDC and MIDC Bhosari facing inverted duty structures, and SEZ suppliers in Magarpatta City and Pimpri-Chinchwad. The CGST Commissionerate Pune-I and Pune-II (punecgstcus.gov.in) and Maharashtra GST Pune District (mahagst.gov.in) process GST refund applications. Learn more about GST compliance services across India.

Under Section 54(6) of the CGST Act, exporters can receive a 90% provisional refund within 7 days of acknowledgment. Delayed processing beyond 60 days attracts 6% interest payable by the government. Patron Accounting's Pune office handles the complete refund cycle from eligibility analysis through RFD-01 filing, CA certificate preparation and deficiency memo response. For related services, see GST Registration in Pune and GST Returns in Pune. Visit the GST Portal for official information.

Content is reviewed quarterly for accuracy.

Exporters of goods and services - IT companies in Hinjewadi and Kharadi exporting software under LUT can claim ITC refund. Manufacturers at Chakan MIDC exporting with IGST payment claim IGST refund through ICEGATE/Customs.

Inverted duty structure businesses - Auto component manufacturers at MIDC Bhosari and Chakan whose input GST rate (18%) exceeds output rate (12%) claim refund of unutilised ITC under Section 54(3)(ii). Textile and fabric manufacturers face similar structures.

SEZ suppliers - Businesses supplying to SEZ units in Pune can claim refund of IGST paid or accumulated ITC if supplied under LUT.

Taxpayers with excess cash balance and deemed export suppliers (against Advance Authorisation) also qualify. Refund claims above Rs 2 lakh require a CA certificate under Rule 89(2)(m). See also Import Export Code and MSME Registration for related compliance.

• Form GST RFD-01: Prescribed refund application filed online.
• Tax Invoices: All invoices supporting the claim with GSTIN, HSN and tax amounts.
• Shipping Bills / Bill of Export: For export of goods (matched with ICEGATE).
• Letter of Undertaking (LUT): Valid LUT for the financial year for export without IGST.
• BRC/FIRC: Bank Realisation Certificate or Foreign Inward Remittance Certificate for service export proceeds.
• Electronic Credit Ledger Statement: Showing ITC balance for the refund period.
• CA Certificate: Under Rule 89(2)(m) for refund above Rs 2 lakh certifying non-passing of tax incidence.
• Refund Computation Working Paper: Detailed calculation using Rule 89(4) or 89(5) formula.
• GSTR-1 and GSTR-3B: Filed returns for the relevant period.

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free GST Refund in Pune consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

10,000+ Businesses | 4.9 Google Rating | 50,000+ Docs Filed | 15+ Years

"Our GST filing is always on time since we moved to Patron. The CA team knows their stuff cold." - CFO, Manufacturing, Maharashtra

With offices in Pune, Mumbai, Delhi and Gurugram, Patron serves exporters and manufacturers across India.

For Pune businesses needing related GST and compliance services:

• GST Returns in Pune
• GST Registration in Pune
• GST Audit
• Import Export Code
• Statutory Audit
• Pvt Ltd Company Compliance

Section 54, CGST Act 2017: Core provision for GST refund claims. Application in RFD-01 within 2 years.

Section 54(3): Refund of unutilised ITC for (i) zero-rated supplies without tax, (ii) inverted duty structure.

Section 54(6): 90% provisional refund for zero-rated supplies within 7 days of acknowledgment.

Section 54(7): Final order within 60 days. 6% interest if delayed (9% for appellate refunds).

Section 54(8): Unjust enrichment - refund to Consumer Welfare Fund unless taxpayer proves non-passing of tax.

Rule 89(4): Formula for zero-rated supplies. Rule 89(5): Formula for inverted duty structure.

Rule 89(2)(m): CA certificate for claims above Rs 2 lakh.

Rule 96: IGST on export of goods processed through ICEGATE.

Portal: GST - www.gst.gov.in

CGST Pune Zone: Commissionerate Pune-I and Pune-II (punecgstcus.gov.in). MGST Pune District (mahagst.gov.in).

GST refund must be claimed within 2 years from the relevant date under Section 54 - missing this deadline means permanent loss. For Pune IT exporters, delayed BRC/FIRC collection eats into the window. For Chakan MIDC manufacturers, each month's inverted duty ITC accumulates if not claimed. The 90% provisional refund for exporters is released within 7 days - but only if the application is deficiency-free.

Recover your excess GST now - Call +91 945 945 6700 or WhatsApp us. Free eligibility assessment.

GST refund in Pune is a critical working capital recovery mechanism for exporters, manufacturers and SEZ suppliers. Whether you export IT services from Hinjewadi under LUT, manufacture auto components at Chakan MIDC with inverted duty, or supply to SEZ units from Magarpatta, timely RFD-01 filing ensures excess tax recovery within 60 days.

Patron Accounting's Pune office at RTC Silver, Wagholi provides end-to-end GST refund services - from eligibility analysis and formula computation to RFD-01 filing, CA certificate preparation and deficiency memo response.

With 15+ years GST practice experience, 10,000+ businesses served and a 4.9 Google rating, Patron manages refund claims for IT companies, manufacturers and exporters across Pune, Mumbai, Delhi and Gurugram.