Taxpayers will apply for the refund of GST for any of the following reasons Excess balance in Cash ledger, Exports of goods or services, Supply of goods or services to SEZ/EOU, Assessment or provisional assessment or Appeal or Order No and for ITC accumulated due to inverted duty structure.
GSTTip – 110
Part B of the GSTR – 3 will be auto-populated for Tax, Interest, late fee, penalty from Cash Ledger and Input Tax Credit Ledger in GSTR – 3.
india-gst.in 