In the GST once paid can be claimed back. There are circumstances where GST paid to the government can be claimed back. There is set procedure which is totally online where a registered person can file and claim back the GST.
There are two important aspect of GST Refund:
1. That under which circumstances it can be claimed back as prescribed in Section 54 and Section 55 of the CGST ACT,2017.
2. What is the procedure to claim it.
Source Taxguru
