Refunds can be claimed under GST when the taxpayer pays a tax more than he is liable to pay. The process of claiming refund under GST is systemized so that no confusion arises. The whole process of refund is online and they have given some time limit for claiming refund.
source https://www.caclubindia.com/articles/refund-under-gst-and-procedure-to-claim-refund-47457.asp
source https://www.caclubindia.com/articles/refund-under-gst-and-procedure-to-claim-refund-47457.asp
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