GST refunds must be claimed via Form RFD-01 on the GST portal within 2 years of the "relevant date" (e.g., export date, payment date) for excess payments or unutilized input tax credit (ITC). A 90% provisional refund is available for zero-rated supplies within 7 days, while final refunds are typically processed within 60 days.
The GST laws makes standardised provisions for making a refund claim. Every claim has to be filed online in a standardised form which will be acknowledged (if complete in all aspects) in 14 days. The claim for refund of amount lying in the credit balance of the cash ledger can be made in the monthly returns also.
Qualifying for the GST refund
Purchase the goods and request the retailer to capture your information for tourist refund; Spend at least SGD100 (including GST).
You are eligible for the GST/HST credit if you meet all of the following conditions:
What is the new 3-year filing rule? Starting from December 1, 2025, the GST portal will bar taxpayers from filing any return that is more than three years past its original due date. This means November 2025 is the last chance to file returns for periods like October 2022 or the FY 2020-21 annual return.
The Proposed 90% Provisional Refund Rule
From November 1, 2025, the GST Council will allow businesses under IDS to claim a 90% provisional refund upfront. Here is how it works: Quick relief: 90% refund credited within days, not months. System checks: Automated risk checks ensure faster, low-intervention processing.
India's GST reforms in 2025 focus on simplifying GST slabs. 99% of items in the 12% slab moved to 5%, and 90% of those in the 28% slab reduced to 18%. This reform has greatly reduced the burden of taxation and make goods more reasonable for consumers.
To qualify for the GST/HST credit, your adjusted net family income must be below a certain threshold, which for the 2024 tax year ranges from $56,181 to $74,201, depending on your marital status and how many children you have.
You must have a tax invoice to claim a GST credit for purchases that cost more than A$82.50 (including GST). Your supplier has 28 days to provide you with a tax invoice after you request one. Wait until you receive it before you claim the GST credit, even if this is in a later reporting period.
GST Voucher – Cash
You must be aged 21 and above in 2025; Your Income Earned in 2023 as assessed by IRAS (Assessable Income (AI) for the Year of Assessment (YA) 2024) must not exceed $39,000; The Annual Value (AV) of your home (as indicated on your NRIC) as at 31 December 2024 must not exceed $31,000; and.
To claim a GST refund, taxpayers need to follow a specific procedure outlined as follows:
Eligibility. Adult Singaporeans aged 21 years and above will receive AP Cash in December every year from 2022 to 2026. In total, eligible Singaporeans will receive between $700 and $2,250 of AP Cash over these five years.
Payment amounts are recalculated every July
For example, the information from your 2024 tax return determines the GST/HST credit amount you get for the payment period from July 2025 to June 2026. You could get up to: $533 if you are a single individual. $698 if you are married or have a common-law partner.
Maximum Refund Amount = {(Turnover of inverted rated supply of goods and services) x Net ITC Adjusted Total Turnover} - 12[{tax payable on such inverted rated supply of goods and services x (Net ITC ÷ ITC availed on inputs and input services)}].
Refund processing by the tax department starts only after the return is e-verified by the taxpayer. Usually, it takes 4-5 weeks for the refund to be credited to the account of the taxpayer.
You are eligible for this credit if you are a resident of Canada for income tax purposes at the end of the month before and at the beginning of the month in which the CRA makes a payment (read When your GST/HST credit is paid). In the month before the CRA makes a quarterly payment, you must be at least 19 years old.
Here are the 7 prime reasons behind most rejections:
You can claim a GST refund in the following situations, when additional tax is paid or deposited due to errors or omissions. When dealers and deemed export goods or services are subject to refund or refund. Refunds can also be made for purchases made by UN agencies or embassies.
You are not a resident of Canada for income tax purposes. You do not have to pay tax in Canada because you are an officer or servant of another country (such as a diplomat) or a family member or employee of such a person. You are confined to a prison or similar institution for a period of at least 90 consecutive days.
The maximum you can receive from the GST/HST credit until the end of the payment period is: $533 if you're single. $698 if you're married or have a common-law partner. $184 for each child under the age of 19.
What are the new changes in GST 2025? Starting September 22, 2025, GST in India will be simplified to primarily two rates: 5% and 18%, with a special 40% rate on luxury and sin goods like tobacco and high-end vehicles.
At each stage of sale or purchase in the supply chain, the tax is collected on value-added goods and services, through a tax credit mechanism. GST is levied on the supply of all goods and services except the supply of liquor for human consumption which is still liable to state excise duties and the VAT.
Types of GST in India
CGST (Central Goods and Services Tax) SGST (State Goods and Services. IGST (Integrated Goods and Services Tax) UTGST (Union Territory Goods and Services Tax)