Refund under GST is still perplexity for some people. Many registered person has no idea when they are eligible to get it, in which time period they should apply and what are the process for it. Here general idea of refund to simplify it .
General Understanding: When an applicant can claim refund.
Section 54(1): Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of Two years from the relevant date in such form and manner as may be prescribed.
Provided that a registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub- section (6) of section 49, may claim such refund in the return furnished under section 39 in such manner as may be prescribed.
To understand this sub section we need to understand the a few terms in detail. These terms are-
Read more on: https://taxguru.in/goods-and-service-tax/refund-gst-basic-understanding.html
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