The situations in which a refund can be claimed are:

1. VAT dealers making international exports in any tax period.
2. VAT dealers who have carried forward a credit for 24 months from the date of commencement of the Act.
3. VAT dealers who carry forward credit upto March every year provided they are in business for 12 months.
4. VAT dealers cancelling their registration who have a credit balance at the time of Cancellation.
5. Where refund arises as a result of decision of Appellate Authority or Court.

1. You must have filed all VAT returns due.
2. You must have paid all taxes declared as due on those returns.
3. You must have paid all outstanding arrears, penalties and interests under APGST Act '57, CST Act '56 and APVAT Act 2005.

Yes.

1. If you have a credit carried forward upto March and are in business for a period of 12 months a claim may be made for refund. However no refund claim can be made until March 2007 except by exporters.
2. If you are cancelling your registration and the cancellation has been approved by the tax department you will be sent a final return covering the outstanding period upto the date of cancellation. If you have completed that return to the satisfaction of the tax department and there is a credit balance you can claim this amount as a refund on that return.
3. Where an order of Appellate Authority / Tribunal / High Court is accepted and no further appeal/revision is made by the department, any refund arising out of such order shall be payable within 90 days from the date of the receipt of the order. However, you are required to produce accounts or records required by the Department within 7 days of issue of notice.

You can claim a refund on the VAT return itself by completing Box 23 except in the case of appellate orders. In this case the tax department will issue a Form within 15 days of receipt of the appellate order. You have to confirm the claim on the same Form within 15 days of receipt of the Form.

The Tax Office will issue a refund advice together with a voucher for the amount due.

No. Once you have made a claim for a refund you must await the receipt of refund. Any tax due on subsequent return shall be paid by the due date.

Not always. If it appears by the 20th of the month when you file your return that you will be due to pay VAT or CST in the next return it will be to your benefit to carry forward the credit.

Contact your local Tax Office.

Yes. You cannot reclaim VAT you are charged on:

1. All automobiles including commercial vehicles / two wheelers / three wheelers required to be registered under the Motor Vehicles Act 1988 and including spare parts for the repair and maintenance thereof; unless you are in the business of dealing in these goods;
2. Fuels used for automobiles or used for captive power generation or used in power plants;
3. Air conditioning units other than those used in plant and laboratory, restaurants or eating establishments, unless you are in the business of dealing in these goods;
4. Any goods purchased and used for personal consumption;
5. Any goods purchased and provided free of charge as gifts otherwise than by way of business practice;
6. Any goods purchased and accounted for in the business but utilized for the purpose of providing facilities to employees including any residential accommodation;
7. Crude oil used for conversion / refining into petroleum products;
8. Natural Gas and coal used for power generation;
9. Any inputs used in construction or maintenance of any buildings including factory or office buildings, unless you are in the business of executing works contracts;
10. Earth moving equipment such as bulldozers, JCB's and poclain etc., and spares and accessories thereof unless you are in the business of dealing in these goods;
11. Generators and accessories thereof used for captive generation unless you are in the business of dealing in these goods.

You can only provisionally claim a credit of input tax that is wholly attributable to your intended taxable sales. If your sales comprise exempt sales, you will be able to claim an input tax credit related to the level of taxable sales.
(See VAT leaflet 04 "What can I claim as a credit of input tax if I am making sale of exempt goods").