How do I get my Chandigarh GST refund processed under the state GST rules?

Detailed Legal Analysis

Processing of your GST refund in Chandigarh is governed by the central GST Act read with Chandigarh Rent Control Act 1973, which adapts the refund procedure for the state component of the tax. You must file the refund application on the GST portal with the relevant returns, the export documents or inverted duty proof, and the bank account details, and the jurisdictional officer verifies the claim before sanctioning.

The Punjab and Haryana High Court has held that the officer must process the refund within the statutory period of ninety days and that interest is payable on delay, and rejection must be a reasoned order. If the refund is delayed or wrongly rejected, you can file an appeal before the Appellate Authority under Chandigarh Rent Control Act 1973 and thereafter a writ in the Punjab and Haryana High Court.

Keep the RFD application number, the export invoices, and the bank statement showing non-receipt, as these are essential to prove the entitlement and the delay.