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FORM-GST-RFD-01: Application for Refund

by Shakshi Bharti | Jul 14, 2024 | GST, Forms | 0 comments

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Important Keyword: GST, CGST, SGST, FORM-GST-RFD-01, Application for Refund.

FORM-GST-RFD-01

[See rule 89(1)]

Application for Refund

(Applicable for casual or non-resident taxable person, tax deductor, tax collector, unregistered person and other registered taxable person)

1.	GSTIN / Temporary ID
2.	Legal Name
3.	Trade Name, if any
4.	Address
5.	Tax period (if applicable)	From <Year><Month>			To	<Year><Month>
6.	Amount of Refund Claimed (Rs.)	Act	Tax	Interest	Penalty	Fees	Others	Total
		Central tax
		State / UT tax
		Integrated tax
		Cess
		Total
7.	Grounds of refund claim (select from drop down)	(a)	Excess balance in Electronic Cash Ledger
		(b)	Exports of services- with payment of tax
		(c)	Exports of goods / services- without payment of tax (accumulated ITC)
		(d)	On account of order
			Sr. No.	Type of order	Order no.	Order date	Order Issuing	Payment reference
			(i)	Assessment			Authority	no., if any

(ii)

Finalization of Provisional assessment

(iii)

Appeal

(iv)

Any other order (specify)

(e)

ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

(f)

On account of supplies made to SEZ unit/ SEZ developer (with payment of tax)

(g)

On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)

(h)

Recipient of deemed export supplies/ Supplier of deemed export supplies

(i)

Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment)

(j)

Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa(change of POS)

(k)

Excess payment of tax, if any

(l)

Any other (specify)

Details of Bank account

Name of bank

Address of branch

IFSC

Type of account

Account No.

Whether Self-Declaration filed by Applicant u/s 54(4), if applicable

Yes No

Text Box: [DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature Name –
Designation / Status]

Text Box: UNDERTAKING

I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of subsection (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded.

Signature Name –
Designation /Status

Text Box: SELF- DECLARATION [rule 89(2)(l)]

I _ (Applicant) having GSTIN/ temporary Id , solemnly affirm
and certify that in respect of the refund amounting to Rs / with respect to the tax, interest,
or any other amount for the period from---to----, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.

Signature Name –
Designation / Status

(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)

Annexure-1 Statement -1 [rule 89(5)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

(Amount in Rs.)

Turnover of inverted rated supply of goods and services	Tax payable on such inverted rated supply of goods and services	Adjusted total turnover	Net input tax credit	Maximum refund amount to be claimed [(1×4÷3)-2]
1	2	3	4	5

4[Statement 1A [rule 89(2)(h)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

Details of documents of inward supplies received on inputs received

Tax paid on inward supplies

Details of documents of outward supplies issued

Tax paid on outward supplies

Sl. N o

Ty pe of In wa rd Su pp ly

G S TI N of Su pp l ier /S

Typ e of Doc um ent

No ./B /E

Po rt Co de

Da te

Tax able Va

Inte grat ed Tax

Cent ral Tax

State/ UT Tax

Type of Outw ard Su ppl y

Type of Docu ment

N o .

Da te

Taxa ble Va lue

Inte gr ated Tax

Cent ral Tax

State/ UT Tax

elf

1 4

B2B/ B2C

―;

5[Statement- 2 [rule 89(2) (c)]

Refund Type: Export of services with payment of tax ⁶[****]

Sr. No .	Document Details					Integrated Tax	Cess	BRC/FIRC
Sr. No .	Type of Document	No .	Date	Value	Taxable value	Integrated Tax	Cess	No.	Date	Value
1	2	3	4	5	7	8	9	10	11	12
										―;

6[Statement- 3 [rule 89(2)(b) and 89(2)(c)]

Refund Type: Export without payment of tax (accumulated ITC)

Sr. No .	Documents Details				Goods/ Service s (G/ S)	Shipping bill/Bill of export			EGM Details		BRC/FIR C
Sr. No .	Type of Docum ent	No.	Dat e	Valu e	Goods/ Service s (G/ S)	Potc ode	No.	Date	Ref No.	Date	N o.	D at e	V al u e
1	2	3	4	5	6	7	8	9	10	11	1 2	1 3	1 4
													―;

Statement- 3A [rule 89(4)]

Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount

(Amount in Rs.)

Turnover of zero rated supply of goods and services	Net input tax credit	Adjusted total turnover	Refund amount (1×2÷3)
1	2	3	4

⁷[Statement-4 [rule 89(2) (d) and 89(2)(e)]

Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)

GSTIN of recipient	Document Details				Shipping bill/Bill of export/Endorsed invoice by SEZ		Taxable Value	Integrated Tax	Cess
GSTIN of recipient	Type of Document	No.	Date	Value	No.	Date	Taxable Value	Integrated Tax	Cess
1	2	3	4	5	6	7	8	9	10
									―;

8[Statement 4A

Refund of SEZ on account of supplies received from DTA-With payment of tax

GSTIN of recipient	Document Details				Shipping bill/Bill of export/Endorsed invoice by SEZ		Taxable Value	Integrated Tax	Cess
GSTIN of recipient	Type of Document	No.	Date	Value	No.	Date	Taxable Value	Integrated Tax	Cess
1	2	3	4	5	6	7	8	9	10
									―;

9[Statement-5 [rule 89(2)(d) and 89(2)(e)]

Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax)

Sr. No.	Document Details				Goods/ Services (G/S)	Shipping bill/Bill of export/Endorsed invoice no.
Sr. No.	Type of Document	No.	Date	Value
1	2	3	4	5	6	7	8
							―;

Statement-5A [rule 89(4)]

Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount

(Amount in Rs.)

Turnover of zero rated supply of goods and services	Net input tax credit	Adjusted total turnover	Refund amount (1×2÷3)
1	2	3	4

10[Statement 5B [rule 89(2) (g)]

Refund Type: On account of deemed exports claimed by supplier

Sl. No.	Documents details of inward supplies in case refund is claimed by supplier				Tax paid
	Type of Document	No.	Date	Taxable Value	Integrated Tax	Central Tax	State/Union Territory Tax	Cess
1	2	3	4	5	6	7	8	9

Statement 5B [rule 89(2)(g)]

Refund Type: On account of deemed exports claimed by recipient

Sl. No .		Documents details of inward supplies in case refund is claimed by recipient				Tax paid
	GSTIN of Supplie r	Type of Documen t	No .	Dat e	Taxabl e Value	Integrate d Tax	Centra l Tax	State/Unio n Territory Tax	Ces s
1	2	3	4	5	6	7	8	9	10
									―;

¹¹[Statement-6 [rule 89(2) (j)]

Refund Type: On account of change in POS (inter-State to intra-State and vice versa)

Document Type B2C/Registered	Recipient GSTIN/UIN	Name (in case of B2C)	Document Details
Document Type B2C/Registered	Recipient GSTIN/UIN	Name (in case of B2C)	Type of Document	No.	Date	Value	Taxable Value
1	2	3	4	5	6	7	8

Details of documents covering transaction considered as intra-State/inter-State transaction earlier
Inter/Intra	Integrated Tax	Central Tax	State/UT Tax	Cess	PoS
9	10	11	12	13	14

Transaction which were held inter State/intra-State supply subsequently
Inter/Intra	Integrated Tax	Central Tax	State/UT Tax	Cess	PoS
15	16	171	18	19	20

Statement-7 [rule 89(2) (k)]

Refund Type: Excess payment of tax, if any in case of last return filed.

(Amount in Rs.)

Tax period	ARN of return	Date of filing return	Tax Payable
Tax period	ARN of return	Date of filing return	Integrated tax	Central tax	State/ UT tax	Cess
1	2	3	4	5	6	7

Annexure-2 Certificate [rule 89(2)(m)]

This is to certify that in respect of the refund amounting to Rs.<<>> ————-

– (in words) claimed by M/s—————- (Applicant‘s Name) GSTIN/ Temporary

ID——- for the tax period < —->, the incidence of tax and interest, has not been passed on to any other person.

This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant.

Signature of the Chartered Accountant/ Cost Accountant:

Name:

Membership Number:

Place:

Date:

Note –

This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub- section (8) of section 54 of the Act.

Instructions –

1. Terms used:
a. B to C:	From registered person to unregistered person
b. EGM:	Export General Manifest
c. GSTIN:	Goods and Services Tax Identification Number
d. IGST:	Integrated goods and services tax
e. ITC:	Input tax credit
f. POS:	Place of Supply (Respective State)
g. SEZ:	Special Economic Zone

h. Temporary ID: Temporary Identification Number

i. UIN: Unique Identity Number

Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application.

Debit entry shall be made in electronic credit or cash ledger at the time of filing the application.
Acknowledgement in FORM GST RFD-02will be issued if the application is found complete in all respects.
Claim of refund on export of goods with payment of IGST shall not be processed through this application.
Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application.
Declaration shall be filed in cases wherever required.
‘Net input tax credit’ means input tax credit availed on inputs during the relevant period for the purpose of Statement-1 and will include ITC on input services also for the purpose of Statement-3A and 5A.
‘Adjusted total turnover’ means the turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period.
For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-1 and GSTR-2.
BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods.
Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value.
Details of export made without payment of tax shall be reported in Statement- 3.
Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4).
‘Turnover of zero rated supply of goods and services’ shall have the same meaning as defined in rule 89(4).

Substituted vide Notification No. 74/2018-CT dated 31.12.2018.
Substituted vide Notification No. 03/2019-CT dated 29.01.2019 w.e.f. 01.02.2019. Before substitution it was “I hereby declare that the Special Economic Zone unit / the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the application covered under this refund claim.”
Substituted vide Notification No. 16/2020-CT dated 23.03.2020.
Substituted vide Notification no. 56/2019-CT dated 14.11.2019.
Omitted vide Notification No. 79/2020-CT dated 15.10.2020.