Refund Mechanism Under GST

Last Updated On: June 13, 2020, 7:55 p.m.
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Refund Mechanism under GST

What do you mean by GST Refund?

In simple words, when the GST paid is more than the GST liability a situation of claiming GST refund arises. Under GST the process of claiming a refund is standardized. The process is online and time limits have also been set for the same.

Section 54 to 58 of the CGST Act,2017 and Section 15 to 16 of IGST Act,2017 & Rule 87 to 97A of the CGST Rules,2017 talks about refund under GST.

Situations under which GST Refund Arises:

A claim of refund may arise on account of the following:

  1. Export of goods or services
  2. Supplies to SEZs units and developers
  3. Deemed exports
  4. Refund of taxes on purchase made by UN or embassies etc.
  5. Refund arising on account of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court
  6. Refund of accumulated Input Tax Credit on account of inverted duty structure
  7. Finalization of provisional assessment
  8. Refund of pre-deposit
  9. Excess payment due to mistake
  10. Refunds to International tourists of GST paid on goods in India and carried abroad at the time of their departure from India
  11. Refund on account of issuance of refund vouchers for taxes paid on advances against which, goods or services have not been supplied
  12. Refund of CGST & SGST paid by treating the supply as intra-state supply which is subsequently held as inter-State supply and vice versa

The time limit for claiming GST Refund?

The GST law requires that every claim for refund is to be filed within 2 years from the relevant date.

Meaning of Relevant Date as per Section 54 of CGST Act,2017 (in Explanation 2):

Reason for claiming GST Refund Relevant Date
Export of goods Date of dispatch or date of loading or date of passing the frontier
Export of services Date of issue of invoice or date of receipt of payment in convertible foreign exchange 
Deemed export of goods The date on which the return relating to such deemed exports is furnished
Tax paid on account of judgement, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court Date of communication of such judgement, decree, order or direction
Unutilized ITC on account of inverted duty structure Due date of furnishing of return u/s 39 for the period in which such claim for refund arises
Tax paid on provisional assessment Date of adjustment of tax after the final assessment.
In the case of a person, other than supplier Date of receipt of goods or services or both by such person
Any other case Date of payment of tax

 

 

Application for Refund:

  • General Provision: As per Rule 89(1) of CGST Rules,2017 any person claiming refund of any tax, interest, penalty, fees, or any other amount paid by him may file an application in Form GST RFD-01 electronically through GST common portal.
  • IGST on goods exported out of India: In case of IGST paid on goods exported out of India, there is no need for filing a separate refund claim in refund application in Form GST RFD-01, since the shipping bill filed by the exporter is treated as a refund claim.
  • Refund of Balance in Electronic Cash Ledger: A registered person claiming refund of any balance in Electronic Cash Ledger (CGST/SGST/IGST) in accordance with the provisions of section 49(6), may claim a refund through the return furnished for the relevant tax period u/s 39 in Form GSTR-3/ Form GSTR-4/Form GSTR-7 as the case may be. Such return furnished shall be deemed to be a refund filed u/s 54. However, at present Form GST RFD-01A is filed for refund on account of excess balance in cash ledger.

Documents required when applying for Refund under GST:

As per section 54(4) of CGST Act,2017 read with rule 89(2) an application of refund shall consist of following documents-

  1. Documentary evidence as may be prescribed to establish that a refund is due to the applicant, and
  2. Such document or other evidence (as per section 33) as the applicant may furnish to establish that there is no unjust enrichment.

However, if there is a refund of a claim of less than Rs.2,00,000 than no need to provide any documentary or other evidence but he may file a declaration, based on the documentary or other evidences available with him, certifying that there is no unjust enrichment (i.e. the incidence of tax and interest has not passed on any other person).

Also, where the amount of refund of a claim exceeds Rs.2,00,000, a Certificate in Annexure – 2 of Form GST RFD-01 by a Chartered Accountant or a Cost Accountant to the effect that there is no unjust enrichment in the case of the Applicant.

Following will not be considered as unjust enrichment-

  • refund of accumulated ITC,
  • refund on account of exports of goods or services or both,
  • refund of payment of wrong tax,
  • refund of tax paid on a supply, which is not provided or when refund voucher is issued or if the applicant shows that he has not passed on the incidence of tax to any other person.

Interest on Delayed Refund:

Section 56 of CGST Act,2017 deals with Interest on Delayed Refund.

  1. Interest on amount refundable consequent to order passed by Proper officer u/s 54(5): Where Officer has passed the order of refund u/s 54(5) to an applicant, then refund shall be credited within 60 days from the date of receipt of application u/s 54(1). If the refund is not credited within 60 days from the date of receipt of application u/s 54(1), interest shall be payable @ 6% p.a. Interest is payable to the applicant from the date immediately after the expiry of 60 days from the date of receipt of application u/s 54(1) till the date of refund of such tax.
  2. Interest on amount refundable consequent to order passed in an appeal or further proceedings: Where any claim of refund arises from an order passed by an Adjudicating Authority or Appellate Tribunal or any court which has attained finality and which is not refunded within 60 days from the date of receipt of application filed consequent to such order, interest shall be payable @ 9% p.a. Interest is payable to the applicant from the date immediately after the expiry of 60 days from the date of receipt of application till the date of refund of such tax.

Compliance with Natural Justice

In case the claim is sought to be rejected by the Proper Officer, a notice has to be given online to the applicant stating the ground on which the refund is sought to be rejected. The applicant needs to respond online within 15 days from the receipt of such notice. Thus no claim can be rejected without putting the applicant to notice.

Power with the Commissioner to Withhold Refund in Certain Cases

GST law provides that where an order giving rise to a refund is the subject matter of an appeal or further proceedings or where any other proceedings under this Act is pending and the Commissioner is of the opinion that grant of such refund is likely to adversely affect the revenue in the said appeal or other proceedings on account of malfeasance or fraud committed, he may, after giving the taxable person an opportunity of being heard, withhold the refund till such time as he may determine. But it has been adequately safeguarded by provision for payment of interest @ 9% if, as a result of appeal, or further proceedings, the applicant becomes eligible for refund.

Payment of refund to be credited online

The refund claim, wherever due, will be directly credited to the bank account of the applicant. The applicant need not come to the authorities to collect the cheques or for any other issues relating to the refund claim.

How to Apply for Refund

Submit Refund Pre-Application Form

  1. Step 1: Login to the GST Portal. Navigate to Services > Refunds > Refund pre-application Form option.
  2. Step 2: Select the Nature of Business from the options given
  3. Step 3:  Select the Date of Issue of IEC (Only for Exporters)
  4. Step 4: Enter the Aadhaar Number of Primary Authorized Signatory
  5. Step 5: Enter the Value of Exports made in the Financial Year 2019-2020 (till date) (Only for Exporter), Income tax paid in Financial Year 2018-2019, Advance tax paid in Financial Year 2019-2020 (till date) and Capital Expenditure and investment made in Financial Year 2018-2019.
  6. Step 6: Select the declaration checkbox and click Submit.
  7. A confirmation message about the submission of the form is displayed.

Application for Refund of Excess Balance in Electronic Cash Ledger

  1. Click on Services then select Refund section and then click on Application for Refund

 

  1. Then select the refund type as Refund of Excess Balance in Electronic Cash Ledger and click on create.

 

  1. The GST RFD-01 - Excess Balance in Electronic Cash Ledger page is displayed. Balance amount available in Electronic Cash Ledger is auto-populated in Form GST RFD-01.

 

  1. Then enter the amount of Refund to be claimed for Integrated Tax, Central Tax, State/ UT Tax and Cess in table “Refund Claimed”. The amount of refund to be claimed cannot be more than the balance amount available in Electronic Cash Ledger.

 

  1. Select the Account Number from the drop-down list.

 

  1. Under section upload Supporting Documents, you can upload supporting documents (if any). Also, enter the document description.

 

  1. Then click the save button and save the data you have entered.

 

  1. A success message is displayed that “Your application has been saved. You can retrieve this application and submit within 15 days from today. You can access the Application from Services then click Refunds then click My Saved/Filed Applications and file on the GST Portal.

  1. Click the PREVIEW button to download the form in PDF format.

 

  1. Then form can be downloaded in PDF format and you can view the draft Form of RFD-01.
  2. Click the PROCEED button.

  1. Select the Declaration checkbox. In the Name of Authorized Signatory, select the name of authorized signatory from the drop-down list. Then Click FILE WITH DSC or FILE WITH EVC button.
  2. After verifying the refund application, a success message will be displayed and ARN will be generated.

Application for Refund of ITC on account of exports of goods/services without Payment of Tax

  1. Click on Services then select Refund section and then click on Application for Refund
  2. Then select the refund type as Refund of ITC on account of exports of goods/services without Payment of Tax and click on create.

  1. Then select the Tax Period for which the Refund is to be applied.

  1. First of all, you need to download the offline utility, upload details of the Exports of Goods and/or services.

  1. After downloading the zip file. Right click on the zip file and select Extract All to unzip the downloaded file. Then, you need to enter the invoice details for which refund has to be claimed. Enter the GSTIN and “From Return Period” and “To Return Period” in mmyyyy format for which refund has to be claimed.

You need to enter the following details in it:

  • Invoice No,
  • Invoice Date,
  • Invoice Value,
  • Select whether it is goods or services from the drop-down,
  • Enter Port Code,
  • Date of shipping bill/ Bill of Export,
  • BRC/FIRC Count
  1. Click on Validate & Calculate button. If there are any errors in your entered data, it will be displayed to know. Before proceeding further, you need to remove all the errors from the file.
  2.  Now, click on create file to upload and save the file. A success message will be displayed that your file has been saved.
  3. Then, click the link Click to upload the details of Exports of goods and/ or services.

  1.  Click the CLICK HERE TO UPLOAD button.

  1. Browse the location where you saved the JSON file. Select the file and click the Open button. A success message is displayed that Statement has been uploaded successfully. You can click the Download Unique Invoices link to view the invoices that has been uploaded successfully.
  2. Select the Declaration checkbox.

  1. Then click on the PROCEED button. After clicking on the Proceed button, click on validate statement. In case the statement is validated with error, click and download the invalid invoice and rectify the errors present in invalid invoices.
  2. In the Table Computation of Refund to be claimed Statement-3A.

In Column (1) of Turnover of zero-rated supply of goods and services, enter the aggregate turnover of zero-rated supply of goods and services i.e. Integrated Tax, Central Tax, State/ UT Tax, and Cess.

In Column (2) of Adjusted total turnover, enter the aggregate adjusted total turnover i.e. Integrated Tax, Central Tax, State/ UT Tax, and Cess.

In Column (3) of Net input tax credit, the Net ITC in the table “Computation of Refund to be claimed” is auto-populated by the system and can be edited downwards.

After filling the appropriate figures in the table (Statement 3A), the amount of refund will get auto-populated in the column (4) “Maximum refund amount to be claimed”.

  1. Select the Account Number from the drop-down list.

  1. Under section upload Supporting Documents, you can upload supporting documents (if any). Also, enter the document description.

  1. In case you have filed the bond/ undertaking (Form GST RFD-11), select Yes or else select No. In case of Yes, enter the Reference Number of RFD-11 filing.

  1. Then click the save button and save the data you have entered.

 

  1. A success message is displayed that “Your application has been saved. You can retrieve this application and submit within 15 days from today. You can access the Application from Services then click Refunds then click My Saved/Filed Applications and file on the GST Portal.
  2. Click the PREVIEW button to download the form in PDF format.

  1. Then form can be downloaded in PDF format and you can view the draft Form of RFD-01.
  2. Click the PROCEED button.

  1. Select the Declaration checkbox. In the Name of Authorized Signatory, select the name of authorized signatory from drop-down list. Then Click FILE WITH DSC or FILE WITH EVC button.
  2. After verifying the refund application, a success message will be displayed and ARN will be generated.

 

Application for Refund of ITC on account of supplies made to SEZ unit/SEZ developer without Payment of Tax:

  1. Click on Services then select Refund section and then click on Application for Refund
  2. Then select the refund type as Refund of ITC on account of supplies made to SEZ unit/SEZ developer without Payment of Tax.

  1. Then select the Tax Period for which the Refund is to be applied.

  1. If Form GSTR-1 and Form GSTR-3B are filed for all the selected tax periods for which refund is intended to be claimed, the Refund of ITC on account of supplies made to SEZ unit/ SEZ developer (without payment of tax) page is displayed.
  2. First of all, you need to download the offline utility, upload details of supplies of goods and/or services made to SEZ unit/SEZ developer, and then file a refund of ITC on account of supplies made to SEZ unit/ SEZ developer (without payment of tax).

  1. After downloading the zip file. Right-click on the zip file and select Extract All to unzip the downloaded file. Then, you need to enter the invoice details for which refund has to be claimed.

You need to enter the following details in it:

  • Invoice No.,
  • Invoice Date,
  • Invoice Value,
  • Select whether it is goods or services from the drop-down,
  • Date of shipping bill/ Bill of Export, (if any)
  1. Click on Validate & Calculate button. If there are any errors in your entered data, it will be displayed to know. Before proceeding further, you need to remove all the errors from the file.
  2.  Now, click on create file to upload and save the file. A success message will be displayed that your file has been saved.
  3. Then, click the link Click to upload the details of SEZ unit/SEZ developer.

  1.  Click the CLICK HERE TO UPLOAD button.

  1. Browse the location where you saved the JSON file. Select the file and click the Open button. A success message is displayed that Statement has been uploaded successfully. You can click the Download Unique Invoices link to view the invoices that has been uploaded successfully.
  2. Select the Declaration checkbox.

  1. Then click on the PROCEED button. After clicking on Proceed button, click on validate the statement. In case the statement is validated with error, click and download the invalid invoice and rectify the errors present in invalid invoices.
  2. In the Table Computation of Refund to be claimed Statement-5A.

In Column (1) of Turnover of zero-rated supply of goods and services, enter the aggregate turnover of zero-rated supply of goods and services.

In Column (2) of Adjusted total turnover, enter the aggregate adjusted total turnover.

In Column (3) of Net input tax credit, the Net ITC in the table “Computation of Refund to be claimed” is auto-populated by the system and can be edited downwards.

After filling the appropriate figures in the table (Statement 5A), the amount of refund will get auto-populated in the column (4) “Maximum refund amount to be claimed”.

  1. Select the Account Number from the drop-down list.

  1. Under section upload Supporting Documents, you can upload supporting documents (if any). Also, enter the document description.

  1. In case you have filed the bond/ undertaking (Form GST RFD-11), select Yes or else select No. In case of Yes, enter the Reference Number of RFD-11 filing.

  1. Then click the save button and save the data you have entered.

  1. A success message is displayed that “Your application has been saved. You can retrieve this application and submit within 15 days from today. You can access the Application from Services then click Refunds then click My Saved/Filed Applications and file on the GST Portal.
  2. Click the PREVIEW button to download the form in PDF format.

  1. Then Form can be downloaded in PDF format and you can view the draft Form of RFD-01.
  2. Click the PROCEED button.

  1. Select the Declaration checkbox. In the Name of Authorized Signatory, select the name of authorized signatory from drop-down list. Then Click FILE WITH DSC or FILE WITH EVC button.
  2. After verifying the refund application, a success message will be displayed and ARN will be generated.

 

Application for Refund of ITC accumulated due to Inverted Tax Structure

  1. Click on Services then select Refund section and then click on Application for Refund
  2. Then select the refund type as Refund on account of ITC accumulated due to Inverted Tax Structure.

 

  1. Then select the Tax Period for which the Refund is to be applied.

  1. First of all, you need to download the offline utility, upload details of supplies of goods and/or services made.

  1. After downloading the zip file. Right-click on the zip file and select Extract All to unzip the downloaded file. Then, you need to enter the invoice details for which refund has to be claimed.

You need to enter the following details in it:

  • Type of Inward Supply,
  • GSTIN of the supplier/ Self GSTIN,
  • Type of document (whether B2B/ B2C-Large/ B2C-Small),
  • Invoice Date,
  • Port code (if any),
  • Enter Taxable value and tax amount
  1. Click on Validate & Calculate button. If there are any errors in your entered data, it will be displayed know. Before proceeding further, you need to remove all the errors from the file.
  2.  Now, click on create file to upload and save the file. A success message will be displayed that your file has been saved.
  3. Then, click the link Click to fill the details of invoices for inward and outward supplies.

  1.  Click the CLICK HERE TO UPLOAD button.

  1. Browse the location where you saved the JSON file. Select the file and click the Open button. A success message is displayed that Statement has been uploaded successfully. You can click the Download Unique Invoices link to view the invoices that have been uploaded successfully.
  2. Select the Declaration checkbox.

  1. Then click on the PROCEED button. After clicking on the Proceed button, click on validate statement. In case the statement is validated with error, click and download the invalid invoice and rectify the errors present in invalid invoices.
  2. In the Table Computation of Refund to be claimed Statement-1.
  • In Column (1) of (Turnover of inverted rated supply of goods and services), enter the turnover of inverted rated supply of goods and services.
  • In Column (2) of (Tax payable on such inverted rated supply of goods and services), enter the tax payable on such an inverted rated supply of goods and services.
  • In Column (3) of (Adjusted total turnover), enter the amount of adjusted total turnover.
  • In Column (4) of Net Input Tax Credit is auto-populated from the Electronic Credit Ledger of the taxpayer and the taxpayer can downward edit the Net ITC.

After filling the appropriate figures in the table (Statement 1), the amount of refund will get auto populated in the column (5) “Maximum refund amount to be claimed”.

  1. Select the Account Number from the drop-down list.

  1. Under section upload Supporting Documents, you can upload supporting documents (if any). Also, enter the document description.

  1. Then click the save button and save the data you have entered.

  1. A success message is displayed that “Your application has been saved. You can retrieve this application and submit within 15 days from today. You can access the Application from Services then click Refunds then click My Saved/Filed Applications and file on the GST Portal.
  2. Click the PREVIEW button to download the form in PDF format.

  1. Then Form can be downloaded in PDF format and you can view the draft Form of RFD-01.
  2. Click the PROCEED button.

  1. Select the Declaration checkbox. In the Name of Authorized Signatory, select the name of authorized signatory from drop-down list. Then Click FILE WITH DSC or FILE WITH EVC button.
  2. After verifying the refund application, a success message will be displayed and ARN will be generated.

 

Application for Refund by Recipient of Deemed Export

  1. Click on Services then select Refund section and then click on Application for Refund
  2. Then select the refund type as Refund On account of Refund by Recipient of deemed export option.

  1. Then select the Tax Period for which the Refund is to be applied.

  1. First of all, you need to download the offline utility, upload details of supplies of goods and/or services made.

  1. After downloading the zip file. Right-click on the zip file and select Extract All to unzip the downloaded file. Then, you need to enter the invoice details for which refund has to be claimed.

You need to enter the following details in it:

  • GSTIN of the supplier,
  • Invoice Number,
  • Invoice Date,
  • Enter Taxable value and tax amount
  1. Click on Validate & Calculate button. If there are any errors in your entered data, it will be displayed know. Before proceeding further, you need to remove all the errors from the file.
  2.  Now, click on create a file to upload and save the file. A success message will be displayed that your file has been saved.
  3. Then, click the link Click to fill the details of invoices of inward supplies in case a refund is claimed by recipient.

  1.  Click the CLICK HERE TO UPLOAD button.

  1. Browse the location where you saved the JSON file. Select the file and click the Open button. A success message is displayed that Statement has been uploaded successfully. You can click the Download Unique Invoices link to view the invoices that has been uploaded successfully.
  2. Select the Declaration checkbox.

  1. Then click on the PROCEED button. After clicking on Proceed button, click on validate statement. In case the statement is validated with error, click and download the invalid invoice and rectify the errors present in invalid invoices.
  2. In the Table Net Input ITC of Deemed Exports and Refund Amount to be Claimed, enter the amount of net ITC of deemed exports and refund to be claimed.

  1. Select the Account Number from the drop-down list.

  1. Under section upload Supporting Documents, you can upload supporting documents (if any). Also, enter the document description.

  1. Then click the save button and save the data you have entered.

  1. A success message is displayed that “Your application has been saved. You can retrieve this application and submit within 15 days from today. You can access the Application from Services then click Refunds then click My Saved/Filed Applications and file on the GST Portal.
  2. Click the PREVIEW button to download the form in PDF format.

  1. Then Form can be downloaded in PDF format and you can view the draft Form of RFD-01.
  2. Click the PROCEED button.

  1. Select the Declaration checkbox. In the Name of Authorized Signatory, select the name of authorized signatory from the drop-down list. Then Click FILE WITH DSC or FILE WITH EVC button.
  2. After verifying the refund application, a success message will be displayed and ARN will be generated.

 

Application for Refund of ITC on account of supplies made to SEZ unit/SEZ developer with Payment of Tax

  1. Click on Services then select Refund section and then click on Application for Refund
  2. Then select the refund type as Refund of ITC on account of supplies made to SEZ unit/SEZ developer with Payment of Tax.

  1. Then select the Tax Period for which the Refund is to be applied.

  1. First of all, you need to download the offline utility, upload details of supplies of goods and/or services made to SEZ unit/SEZ developer and then file refund of ITC an account of supplies made to SEZ unit/ SEZ developer (with payment of tax).

  1. After downloading the zip file. Right-click on the zip file and select Extract All to unzip the downloaded file. Then, you need to enter the invoice details for which refund has to be claimed.

You need to enter the following details in it:

  • GSTIN of the recipient,
  • Invoice No.,
  • Invoice Date,
  • Invoice Value,
  • Enter taxable value & Tax amount,
  • Date of shipping bill/ Bill of Export, (if any)
  1. Click on Validate & Calculate button. If there are any errors in your entered data, it will be displayed know. Before proceeding further, you need to remove all the errors from the file.
  2.  Now, click on create file to upload and save the file. A success message will be displayed that your file has been saved.
  3. Then, Click the link Click to upload the details of SEZ unit/SEZ developer.

  1.  Click the CLICK HERE TO UPLOAD button.

  1. Browse the location where you saved the JSON file. Select the file and click the Open button. A success message is displayed that Statement has been uploaded successfully. You can click the Download Unique Invoices link to view the invoices that has been uploaded successfully.
  2. Select the Declaration checkbox.

  1. Then click on the PROCEED button. After clicking on the Proceed button, click on validate statement. In case the statement is validated with error, click and download the invalid invoice and rectify the errors present in invalid invoices.
  2. The amount of refund will get auto-populated “Maximum refund amount to be claimed”. The amount for a refund to be claimed auto-populated from the statement is downward editable.
  3. Select the Account Number from the drop-down list.

  1. Under section upload Supporting Documents, you can upload supporting documents (if any). Also, enter the document description.

  1. Then click the save button and save the data you have entered.

  1. A success message is displayed that “Your application has been saved. You can retrieve this application and submit within 15 days from today. You can access the Application from Services then click Refunds then click My Saved/Filed Applications and file on the GST Portal.
  2. Click the PREVIEW button to download the form in PDF format.

  1. Then Form can be downloaded in PDF format and you can view the draft Form of RFD-01.
  2. Click the PROCEED button.

  1. Select the Declaration checkbox. In the Name of Authorized Signatory, select the name of authorized signatory from drop-down list. Then Click FILE WITH DSC or FILE WITH EVC button.
  2. After verifying the refund application, a success message will be displayed and ARN will be generated.

 

Application for Refund on Account of Export of Services with Payment of Tax

  1. Click on Services then select Refund section and then click on Application for Refund
  2. Then select the refund type as Refund on Account of Export of Services with Payment of Tax.

  1. Then select the Tax Period for which the Refund is to be applied.

  1. First of all, you need to download the offline utility, upload details of supplies of export of services made with payment of tax.

  1. After downloading the zip file. Right-click on the zip file and select Extract All to unzip the downloaded file. Then, you need to enter the invoice details for which refund has to be claimed.

You need to enter the following details in it:

  • Invoice No.,
  • Invoice Date,
  • Invoice Value,
  • Enter taxable value & Tax amount,
  • BRC/FIRC Count
  1. Click on Validate & Calculate button. If there are any errors in your entered data, it will be displayed know. Before proceeding further, you need to remove all the errors from the file.
  2.  Now, click on create file to upload and save the file. A success message will be displayed that your file has been saved.
  3. Then, click the link Click to fill the details of Export of Services with payment of Tax.

  1.  Click the CLICK HERE TO UPLOAD button.

  1. Browse the location where you saved the JSON file. Select the file and click the Open button. A success message is displayed that Statement has been uploaded successfully. You can click the Download Unique Invoices link to view the invoices that has been uploaded successfully.
  2. Select the Declaration checkbox.

  1. Then click on the PROCEED button. After clicking on the Proceed button, click on validate the statement. In case the statement is validated with error, click and download the invalid invoice and rectify the errors present in invalid invoices.
  2. The amount of refund will get auto-populated “Maximum refund amount to be claimed”. The amount for a refund to be claimed auto-populated from the statement is downward editable.
  3. Select the Account Number from the drop-down list.

  1. Under section upload Supporting Documents, you can upload supporting documents (if any). Also, enter the document description.

  1. Then click the save button and save the data you have entered.

  1. A success message is displayed that “Your application has been saved. You can retrieve this application and submit within 15 days from today. You can access the Application from Services then click Refunds then click My Saved/Filed Applications and file on the GST Portal.
  2. Click the PREVIEW button to download the form in PDF format.

  1. Then Form can be downloaded in PDF format and you can view the draft Form of RFD-01.
  2. Click the PROCEED button.

  1. Select the Declaration checkbox. In the Name of Authorized Signatory, select the name of authorized signatory from drop-down list. Then Click FILE WITH DSC or FILE WITH EVC button.
  2. After verifying the refund application, a success message will be displayed and ARN will be generated.

 

Application for Refund on Tax Paid on an Intra-state supply which is subsequently held to be inter-state supply and vice-versa (i.e. Wrongly paid tax in IGST instead of CGST & SGST and vice-versa)

  1. Click on Services then select Refund section and then click on Application for Refund
  2. Then select the refund type as Refund on Tax Paid on an Intra-state supply which is subsequently held to be inter-state supply and vice-versa.

  1. First of all, you need to download the offline utility, upload details of tax paid on an intra-state supply which is subsequently held to be inter-state supply and vice-versa.

  1. After downloading the zip file. Right-click on the zip file and select Extract All to unzip the downloaded file. Then, you need to enter the invoice details for which refund has to be claimed.

You need to enter the following details in it:

  • Invoice Type,
  • GSTIN of recipient,
  • Invoice number,
  • Invoice Date,
  • Invoice Value,
  • Enter taxable value & Tax amount,
  • Place of supply
  1. Click on Validate & Calculate button. If there are any errors in your entered data, it will be displayed know. Before proceeding further, you need to remove all the errors from the file.
  2.  Now, click on create file to upload and save the file. A success message will be displayed that your file has been saved.
  3. Then, Click the link Click to fill details of Tax paid on an Intra-State Supply which is subsequently held to be Inter-State supply and vice versa.

  1.  Click the CLICK HERE TO UPLOAD button.

  1. Browse the location where you saved the JSON file. Select the file and click the Open button. A success message is displayed that Statement has been uploaded successfully. You can click the Download Unique Invoices link to view the invoices that has been uploaded successfully.
  2. Select the Declaration checkbox.

  1. Then click on the PROCEED button. After clicking on the Proceed button, click on validate the statement. In case the statement is validated with error, click and download the invalid invoice and rectify the errors present in invalid invoices.
  2. In the Table Refund Amount Claimed, the amount of refund will get auto-populated based on the statement uploaded.
  3. Select the Account Number from the drop-down list.

  1. Under section upload Supporting Documents, you can upload supporting documents (if any). Also, enter the document description.

  1. Then click the save button and save the data you have entered.

  1. A success message is displayed that “Your application has been saved. You can retrieve this application and submit within 15 days from today. You can access the Application from Services then click Refunds then click My Saved/Filed Applications and file on the GST Portal.
  2. Click the PREVIEW button to download the form in PDF format.

  1. Then Form can be downloaded in PDF format and you can view the draft Form of RFD-01.
  2. Click the PROCEED button.

  1. Select the Declaration checkbox. In the Name of Authorized Signatory, select the name of authorized signatory from drop-down list. Then Click FILE WITH DSC or FILE WITH EVC button.
  2. After verifying the refund application, a success message will be displayed and ARN will be generated.

 

Application for Refund by the supplier of Deemed Export:

  1. Click on Services then select Refund section and then click on Application for Refund
  2. Then select the refund type as Refund on account of Refund by Supplier of deemed export option.

  1. Then select the tax period for which refund is to be applied.

  1. First of all, you need to download the offline utility, upload details of invoices of outward supplies in case refund is claimed by supplier and then file refund as a supplier of deemed export.

  1. After downloading the zip file. Right-click on the zip file and select Extract All to unzip the downloaded file. Then, you need to enter the invoice details for which refund has to be claimed.

You need to enter the following details in it:

  • Invoice number,
  • Invoice Date,
  • Enter taxable value & Tax amount,
  1. Click on Validate & Calculate button. If there are any errors in your entered data, it will be displayed know.  Before proceeding further, you need to remove all the errors from the file.
  2.  Now, click on create a file to upload and save the file. A success message will be displayed that your file has been saved.
  3. Then, click the link Click to fill the details of invoices of outward supplies in case a refund is claimed by the supplier.

  1.  Click the CLICK HERE TO UPLOAD button.

  1. Browse the location where you saved the JSON file. Select the file and click the Open button. A success message is displayed that Statement has been uploaded successfully. You can click the Download Unique Invoices link to view the invoices that have been uploaded successfully.
  2. Select the Declaration checkbox.

  1. Then click on the PROCEED button. After clicking on the Proceed button, click on validate the statement. In case the statement is validated with error, click and download the invalid invoice and rectify the errors present in invalid invoices.
  2. In the Table Refund Amount Claimed, the amount of refund will get auto-populated based on the statement uploaded. The amount for a refund to be claimed auto-populated from the statement is downward editable.
  3. Select the Account Number from the drop-down list.

  1. Under section upload Supporting Documents, you can upload supporting documents (if any). Also, enter the document description.

  1. Then click the save button and save the data you have entered.

  1. A success message is displayed that “Your application has been saved. You can retrieve this application and submit within 15 days from today. You can access the Application from Services then click Refunds then click My Saved/Filed Applications and file on the GST Portal.
  2. Click the PREVIEW button to download the form in PDF format.

  1. Then Form can be downloaded in PDF format and you can view the draft Form of RFD-01.
  2. Click the PROCEED button.

  1. Select the Declaration checkbox. In the Name of Authorized Signatory, select the name of authorized signatory from drop-down list. Then Click FILE WITH DSC or FILE WITH EVC button.
  2. After verifying the refund application, a success message will be displayed and ARN will be generated.

 

Application for Refund on Account of Excess Payment of Tax

  1. Click on Services then select Refund section and then click on Application for Refund
  2. Then select the refund type as Refund on account of Excess Payment of Tax.

  1. Then select the tax period for which refund is to be applied.

  1. The GST RFD-01- Excess payment of the tax page is displayed. Enter the tax amount paid in excess which needs to be claimed in the “Details of excess payment of tax” Table.

  1. Select the Account Number from the drop-down list.

  1. Under section upload Supporting Documents, you can upload supporting documents (if any). Also, enter the document description.

  1. Then click the save button and save the data you have entered.

  1. A success message is displayed that “Your application has been saved. You can retrieve this application and submit within 15 days from today. You can access the Application from Services then click Refunds then click My Saved/Filed Applications and file on the GST Portal.
  2. Click the PREVIEW button to download the form in PDF format.

  1. Then Form can be downloaded in PDF format and you can view the draft Form of RFD-01.
  2. Click the PROCEED button.

  1. Select the Declaration checkbox. In the Name of Authorized Signatory, select the name of authorized signatory from the drop-down list. Then Click FILE WITH DSC or FILE WITH EVC button.
  2. After verifying the refund application, a success message will be displayed and ARN will be generated.

 

Application for Refund on Account of Other Reasons:

  1. Click on Services then select Refund section and then click on Application for Refund
  2. Then select the refund type as Refund on account of Other Reasons.

  1. Then select the tax period for which refund is to be applied.

  1. The GST RFD-01- Any other (specify) page is displayed. In the Refund Specification field, enter the reason for applying refund. Enter the amount of refund to be claimed in the “Refund Claimed” Table.

  1. Select the Account Number from the drop-down list.

  1. Under section upload Supporting Documents, you can upload supporting documents (if any). Also, enter the document description.

  1. Then click the save button and save the data you have entered.

  1. A success message is displayed that “Your application has been saved. You can retrieve this application and submit within 15 days from today. You can access the Application from Services then click Refunds then click My Saved/Filed Applications and file on the GST Portal.
  2. Click the PREVIEW button to download the form in PDF format.

  1. Then Form can be downloaded in PDF format and you can view the draft Form of RFD-01.
  2. Click the PROCEED button.

  1. Select the Declaration checkbox. In the Name of Authorized Signatory, select the name of authorized signatory from the drop-down list. Then Click FILE WITH DSC or FILE WITH EVC button.
  2. After verifying the refund application, a success message will be displayed and ARN will be generated.

 

Application for Refund on Account of Assessment/ Provisional Assessment/ Appeal/ Any Other Order:

  1. Click on Services then select Refund section and then click on Application for Refund
  2. Then select the refund type as Refund On account of Assessment/Provisional assessment/Appeal/Any Other Order option.

  1. The GST RFD-01- On account of Assessment/Provisional assessment/Appeal/Any Other Order page is displayed. First of all, Select the type of Order. In case, you select the "Any Other Order" option from the drop-down list, you need to provide the type of order in the Specify type of order text box.

  1. In the Demand ID field, enter the demand ID, In the Order No. field, enter the order number. Order details are mandatory, select the Order Date using the calendar and in the Order Issuing Authority field, enter the name of authority who issued the order.

  1. Enter the amount of refund to be claimed in the “Details of Refund Amount to be claimed” Table.

  1. Select the Account Number from the drop-down list.

  1. Under section upload Supporting Documents, you can upload supporting documents (if any). Also, enter the document description.

  1. Then click the save button and save the data you have entered.

  1. A success message is displayed that “Your application has been saved. You can retrieve this application and submit within 15 days from today. You can access the Application from Services then click Refunds then click My Saved/Filed Applications and file on the GST Portal.
  2. Click the PREVIEW button to download the form in PDF format.

  1. Then Form can be downloaded in PDF format and you can view the draft Form of RFD-01.
  2. Click the PROCEED button.

  1. Select the Declaration checkbox. In the Name of Authorized Signatory, select the name of authorized signatory from the drop-down list. Then Click FILE WITH DSC or FILE WITH EVC button.
  2. After verifying the refund application, a success message will be displayed and ARN will be generated.
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