<p style="text-align:justify"><span style="font-size:14px"><span style="background-color:white"><span style="color:#333333">The refund regime is simplified under GST as opposed to the erstwhile manual refund processing system. The refund can be obtained in the following two scenarios:</span></span></span></p>

<p style="text-align:justify">&nbsp;</p>

<ul>
	<li style="text-align: justify;"><span style="font-size:14px"><span style="background-color:white"><span style="color:#333333">Refunds on exports</span></span></span></li>
	<li style="text-align: justify;"><span style="font-size:14px"><span style="background-color:white"><span style="color:#333333">Refunds of accumulated input tax credit in case of an inverted duty structure</span></span></span></li>
</ul>

<p style="text-align:justify">&nbsp;</p>

<p style="text-align:justify"><span style="font-size:14px"><span style="background-color:white"><span style="color:#333333">Refund claims can be submitted online.</span></span></span></p>