Refund Procedure in GST
(I) Forms detail:-
Any Registered dealer, except the persons covered by notification issued under section55, file an forms electronically through the Common Portal either directly or through a Facilitation Centre notified by the Commissioner
|Sr. No.||Form Number||Content|
|1.||GST RFD-01||Application for Refund|
|3.||GST RFD-03||Deficiency Memo|
|4||GST RFD-04||Provisional Refund Order|
|5.||GST RFD-05||Payment Advice|
|6.||GST RFD-06||Refund Sanction/ Rejection Order|
|7.||GST RFD-06||Interest on delayed refund order (same as refund order)|
|8.||GST RFD-07||Order for complete adjustment of sanctioned Refund/ order for with holding of refund|
|9.||GST RFD-08||Notice for rejection of application for refund|
|10.||GST RFD-09||Reply to show cause notice|
|11.||GST RFD-10||Application for Refund by any specialize agency of UN or Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc.|
(II) Refund Procedure
Any Registered dealer, except the dealer covered in section 55, refund claimed of any tax, interest, penalty, fee and other amount paid by him, refund claim application in FORM GST RFD-01 before the expiry of two year form the relevant date in said form electronically through the common portal and facilitation center notified by the commissioner.
Any claim for refund relating to balance in the electronic cash ledger in according with the provision of sub-section 6 for section 49 may claim such refund in the return furnished under section 39 for the relevant tax period in GST return form GSTR-3, GSTR-7 and GSTR-7 as the case may be.
- Refund claiming in case of Exporters:- Any exporters application form FORM GST RFD-01 shall be filed only after the manifest or an export report as the case may be goods is delivered under section 41 of the Customs Act 1962 in report of such goods.
- Refund claiming in case of Special Economic Zone (SEZ) Units and Developers:- Any Registered dealer the application for refund shall be filed by the supplier of goods after such goods have admitted in full in the SEZ for authorized operations, and refund shall be filed by the supplier of services along with such evidence regarding receipt of service for authorized operations as support by the specified officer of the zone.
- Refund claiming in case of Deemed exports:- The application filed by the recipient of deemed export supplies the supplier of final goods, in the course of deemed export, will pay the GST tax on his supplies of goods can refund claimed.
2. Documentary required for application for refund claim under sub-rule(1)
- The reference Number of order or copy of order passed by assessing authority, an appellate authority or appellate Tribunal or Court resulting in such refund or reference number of the payment of the amount according to sub-section (6) of the section 107 and sub-section (8) of the section 112 claimed as refund.
- In cash of exporter- Number and date of shipping bills or bills of goods exports with invoice number and date relevant export invoice, Bank Realization certificate or foreign Inward Remittance certificate.
- Special Economic Zone unit and developers- Containing the number and date of invoices as prescribe in rule invoices along with evidence regarding supply of goods and services made to a SEZ Act, 2005 sub-rule (1)
- Deemed Exports- Containing the number and date of invoices along with such other evidence as may be notified in this behalf of deemed exports.
- Unutilized input tax credit- Annex 1 of FORM GST RFD-01 Containing the number and date of invoices received and issued during the tax period refund of any, other than nil-rated or fully exempted goods supplies and sub-section (3) of section 54 where the credit accumulated on account of rate of tax on input tax being higher than the rate of output tax supplies.
- Declaration for Refund Claimed- Declaration required other than covered (under clause (a), clause (b), clause (c) and clause (d) of sub-section (8) of section 54) to the effect that the incidence of tax, interest, fees and any other amount of refund claimed has not been passed any person and does not exceed 2 lakh rupees.
- Certificate Annex 2 of FORM GST RFD-01 – The certificate issued by Chartered & Cost accountant other than covered (under clause (a), clause (b), clause (c) and clause (d) of sub-section (8) of section 54) to the effect that the incidence of tax, interest, fees and any other amount of refund claimed has not been passed any person and does not exceed 2 lakh rupees.
3. Acknowledgement :-
- After proceeding of FORM GST RFD-01 application related to refund claim from the electronic cash ledger in acknowledgment FORM GST RFD-02 shall be made to the application official website, clearly indicating the date of filing of the claim for refund.
- After the acknowledgment the refund application forwarded to the assessing authority. The assessing authority within fifteen days of filing of the said application, scrutinize the application for completeness.
- Where any deficiencies are noticed the assessing authority shall communicate the deficiencies to the applicant in FORM GST RFD-03 through the official website, and requiring him to file a refund application after rectification of such deficiencies.
4. Other provision of refund :-
- According to sub-section (5) of section 54 examination of application the assessing authority satisfied that, he shall make as refund order in FORM GST RFD-06 sanctioning the amount of refund to witch the application, according sub-section (6) of the section 54, if any refunded amount adjusted against any outstanding demand of tax, interest, late fee, under the Act, and the balance amount refundable, and in cases of the refund amount completely adjusted against any outstanding demand under the Act and order detail in FORM GST RFD-07
- The assessing authority is satisfied for reason to be recorded in writing, that the whole or part of the amount claimed amount is not admissible or is not payable to the applicant and he shall be notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within fifteen days of the receipt of notice and after considered the reply, make the refund order in FORM GST RFD-06 sanctioning the refund amount whole, partly, and rejecting the said claim amount.
- According to sub-section (8) of section 48 the assessing authority is satisfied that by applicant, refund claimed amount sub-rule (1) or (2) is payable to the applicant, he shall passed refund order in FORM GST RFD-06 and issue a payment advice in FORM GST RFD-05 for the refund amount directly credited in the applicant bank account number maintained during the registration.
- According to sub-section (8) of section 48 the assessing authority is satisfied that the refund claimed amount sub-rule (1) or (2) is not payable to the applicant, he shall passed refund order in FORM GST RFD-06 and issue a payment advice in FORM GST RFD-05 for the refund amount credited to the Consumer Welfare Fund.