Complete Guide to Refund of ITC on Account of Inverted Duty Structure

Did you recently receive a deficiency memo instead of your expected GST refund? You're not alone. Thousands of Indian businesses — from pharma exporters in Hyderabad to rexine manufacturers in Kanpur — are leaving crores on the table simply because they don't understand how the automated GST refund system works in 2026. The GST Network (GSTN) has made massive strides in automating refund processing, especially provisional claims under Rule 91. But here's the thing: the system is only as good as the data you feed it. And most businesses don't know what that means for their cash flow. In this guide, we'll walk you through everything — from understanding how the 90% provisional GST refund 2026 process works, to filing the right forms, avoiding common rejections, and getting your money back faster. Our team at GetMyCA has helped 150+ clients successfully recover GST refunds ranging from ₹1.8 lakh to ₹4.2 crore. GetMyCA is a leading business consultant in New Delhi, help...