Filing an electronic application in FORM GST RFD-01 through the GST Common Portal or a GST Facilitation Centre entitles the taxpayer to a refund of any tax, interest, penalty, fees, or other sum paid by the taxpayer. The taxpayer can claim the GST refund by submitting FORM GSTR-3, FORM GSTR-4, or FORM GSTR-7 for the applicable tax period unless the refund is related to a balance in the electronic cash ledger.