Checkout the Refund Under the GST under Different Situations and also applicable Rules and Process for GST Refund. Claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him may make an application in that regard to the proper officer of IGST/CGST/SCGST before the expiry of two years from the relevant date in such form and in such manner as may be prescribed.
However the limitation of two years shall not apply where such tax or interest or the amount referred to above has been paid under protest.
A taxable person may also claim refund of any unutilized input tax credit at the end of any tax period subject to condition specified.