GST refund software for Chartered Accountants: a buying checklist

Evaluate refund software by running a claim from source records to a reviewed application. Your team should be able to trace each figure, resolve exceptions and retain the final working papers.

Use this checklist when evaluating software for accumulated-ITC refunds on exports of services under LUT.

Start with the practice workflow

A repeatable refund file has six layers:

1. client identity, GSTIN, LUT and claim-period control;
2. source exports from books and filed GST records;
3. export invoice-to-BRC/FIRC reconciliation;
4. inward-supply, GSTR-2B, GSTR-3B and reversal reconciliation;
5. Rule 89(4) computation and credit-ledger limits; and
6. Statement 3, Annexure B, attachments, review and filing evidence.

Software should make hand-offs and exceptions visible at every layer. Include the spreadsheets and manual checks your team performs before importing data.

The 12-point buying checklist

Capability	Ask the vendor to demonstrate
Multi-client separation	Two similar GSTINs cannot be mixed; role access is visible
Period locking	Source data, returns and prior claims are tied to the proposed period
Books import	Zoho, Tally, spreadsheet or API inputs preserve source references
Statement 3 mapping	Partial receipts and one receipt covering several invoices remain traceable
BRC/FIRC exceptions	Missing or insufficient realisation evidence becomes a review item
GSTR-2B comparison	Actual statement period is separate from invoice and ITC-availment dates
RCM handling	Imports of services and other reverse-charge records are not treated like ordinary 2B rows
Eligibility review	Blocked credit, reversals and partial eligibility are explicit decisions
Capital-goods treatment	Eligible capital credit is distinguished from refundable Net ITC
Calculation evidence	Formula inputs and both ledger caps link to supporting schedules
Utility validation	Current schemas, split-file limits and portal errors are handled
Review trail	Preparer, reviewer, changes, exclusions and final approval can be exported

Use a synthetic test case containing one clean row and one exception for each capability. Retain the completed working so another reviewer can reproduce the result.

Compare the four operating models

Official utilities plus practice templates

This offers maximum control and low software cost. It can work for a small team with strong spreadsheet discipline. The risk is version drift, copied formulas and inconsistent review evidence across preparers.

Practitioner GST suite

A broader suite such as Gen GST may keep refund work beside other client compliance. SAG Infotech’s current public walkthrough shows Annexure B import from GSTR-2B or government Excel and JSON generation. Confirm the precise Statement 3 and service-export scope in your licensed product. See the Gen GST review for the vendor source and pilot questions.

Platform plus managed service

MyGSTRefund advertises a hybrid SaaS and performance-based service model, including refunds, returns, reconciliation and notices. This could reduce internal execution, but a CA practice should clarify client ownership, fee sharing, data access, reviewer responsibility and whether workpapers remain exportable. See the MyGSTRefund review for the vendor sources and evaluation questions.

See MyGSTRefund vs Gen GST for the direct comparison and five refund-tool options for a broader shortlist.

A JSON generator with free preparation tools

Fast GST Refund’s JSON generator creates the Statement 3 and Annexure B files in a browser, with the checks of the offline utilities and without Excel. It handles one claim at a time, so client separation, the calculation and the review trail stay in your practice’s own process. See how to create both files.

The preparation pack provides blank working templates, an offline receipt-allocation checker and a review checklist. Use these to prepare a sample for the pilot or organise a small claim. The MCP connection also lets an assistant retrieve guidance, check anonymous allocations, and check Statement 3 and Annexure B records with the rules of the offline utilities.

Data and security questions

Before connecting client records, document:

• the legal entity processing the data and its sub-processors;
• whether GSTN access is read-only or can initiate filing actions;
• how OTPs and credentials are handled;
• encryption, backups, location and retention;
• user removal and client off-boarding;
• incident notification; and
• a full export of data, workings and audit history.

Do not let staff share passwords or OTPs over chat. Use named users, least privilege and an approved authorisation route.

Calculate total cost per completed claim

Licence price alone is misleading. Track:

software + setup + extra users/GSTINs + data cleanup + reviewer time + portal rework + support + post-filing work

Then divide by claims completed to an agreed quality standard. Also measure exception rate, reviewer corrections and time from complete records to review-ready pack. Include time spent correcting the working after review.

A practical pilot

Run the same two anonymised cases through your current process and the shortlisted product: one clean claim and one with partial receipts, an amendment, an RCM service, a capital asset and a late 2B record. Compare the outputs, review notes, staff time and ability to reproduce every total.

For the source pack, use the software-exporter document checklist. To prepare Zoho records for the pilot, follow how to export Zoho Books data for a GST refund. To compare Fast GST Refund with available practitioner software, read Fast GST Refund vs Gen GST.