Why Do You Need GST Filing Course Online? When the Goods and Services Tax came into the origin, it also brought into place several systems & mechanisms for refunds. After that, multiple refund claims have been filed by taxpayers and a uniform form has been announced. GST refunds is a process in which, enrolled taxpayers can claim excess amount if they paid more than GST liability. They can claim after submitting a refund application with the essential details in the GST portal. The cash flow & working capital requirements of manufacturers and exporters could be negatively affected if a refund is postponed. That being the case, one of the intentions of the execution of GST is to make sure that the refund process is smoother so that manufacturers & exporters don’t encounter problems because of delays. By assuring that the refund process is enabled quickly, tax management becomes more effective.