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Refund Forms detail and Refund Procedure in GST

Print PDF eBookRefund Procedure in GST (I) Forms detail:- GST CERTAIN GOODS

Refund Procedure in GST

(I) Forms detail:-

Any Registered dealer, except the persons covered by notification issued under section
55, 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
2. GST RFD-02 Acknowledgement
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 

01.Refund Application:-

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.

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