Refund

GST refund would be payable to an applicant only when the amount is relevant to the following –

The amount is the refund of tax and interest thereon or any other amount which is paid by the applicant. Moreover, refund would be payable when the individual has not passed on the tax and interest thereon or any other amount to any other individual

The amount is the tax or interest borne by specific individuals whose name has been notified by the State Government or the Central Government based on the recommendations made by the GST Council.