Important Keyword: FORM-GST-RFD-01A, Application for Refund (Manual).
Table of Contents
FORM-GST-RFD-01A
[See rules 89(1) and 97A]
Application for Refund (Manual)
(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector 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) | ITC accumulated due to inverted tax structure [under clause (ii) of first proviso to section 54(3)] | ||||||||||||||||
| (e) | On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) | ||||||||||||||||
| (f) | On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) | ||||||||||||||||
| (g) | Recipient of deemed export supplies/ Supplier of deemed export supplies | ||||||||||||||||
| (h) | |||||||||||||||||
| On account of order | |||||||||||||||||
| Sl. No. | Type of order | Order No. | Order date | Order Issuing Authority | Payment reference no., if any | ||||||||||||
| (i) | Assessment | ||||||||||||||||
| (ii) | Finalization of Provisional assessment | ||||||||||||||||
| (iii) | Appeal | ||||||||||||||||
| (iv) | Any other order (specify) | |||||||||
| (i) | Tax paid on an intra-State supply which is subsequently held to be inter- State supply and vice versa (change of POS) | |||||||||
| (j) | Excess payment of tax, if any | |||||||||
| (k) | Any other (specify) | |||||||||
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 |
Statement 1A [rule 89(2) (h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
| Sl . N o. | Details of invoices of inward supplies of inputs received | Tax paid on inward supplies of inputs | Details of invoices of outward supplies issued | Tax paid on outward supplies | ||||||||||
| GS TIN of the | N o. | D at e | Tax able Val ue | Integ rated Tax | Cen tral Tax | State Tax | N o. | D at e | Tax able Value | Invoice type (B2B/ B2C) | Integ rated Tax | Cen tral Tax | State Tax | |
| sup | /Uni | /Uni | ||||||||||||
| plier * | on terri | on terri | ||||||||||||
| tory | tory | |||||||||||||
| Tax | Tax | |||||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 |
* In case of imports or supplies received under reverse charge mechanism [sub-section (3) of section 9 of the CGST Act/ SGST Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient).
Statement- 2 [rule 89(2) (c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
| Sr. No. | Invoice details | Integrated tax | Cess | BRC/ FIRC | Integrated tax and cess involved in debit note, if any | Integrated tax and cess involved in credit note, if any | Net Integrated tax and cess (6+7+10 – 11) | ||||
| No. | Date | Value | Taxable value | Amt. | No. | Date | |||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 |
Statement- 3 [rule 89(2)(b) and 89(2)(c)]
Refund Type: Export without payment of tax (accumulated ITC)
(Amount in Rs.)
| Sr. No. | I | voice details | Goods/ Services (G/S) | Shipping bill/ Bill of export | EGM Details | BRC/ FIRC | |||||
| No. | Date | Value | Port code | No. | Date | Ref No. | Date | No. | Date | ||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 |
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 |
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)
(Amount in Rs.)
| GSTIN of | Invoice details | Shipping bill/ Bill | Integrated Tax | Ces s | Integrate d tax and | Integrate d tax and | Net Integrate | ||||
| recipien | of | cess | cess | d tax and | |||||||
| t | export/ | involved | involved | cess | |||||||
| Endorsed invoice by SEZ | in debit note, if any | in credit note, if any | (8+9+10 – 11) | ||||||||
| No | Date | Value | No | Date | Taxable | Amt | |||||
| . | . | Value | . | ||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 |
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 |
3[Statement 5B [rule 89(2) (g)]
Refund Type: On account of deemed exports
(Amount in Rs)
| Sl. | Tax paid | ||||||||
| No. | Details of invoices/credit notes/debit notes | ||||||||
| of outward supplies in case refund is | |||||||||
| claimed by supplier/Details of invoices of | |||||||||
| inward supplies in case refund is claimed | |||||||||
| by recipient | |||||||||
| GSTIN of the supplier | No. | Type (Invoice/ Credit Note/ | Central Tax | State Tax /Union territory Tax | Cess | ||||
| Date | Taxable Value | Debit Note) | Integrated Tax | ||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| ‖. | |||||||||
Statement-6 [rule 89(2) (j)]
Refund Type: On account of change in POS (inter-State to intra-State and vice versa)
Order Details (issued in pursuance of sections 77(1) and 77(2), if any:
Order No: Order Date:
(Amount in Rs.)
| Recipients‘ | Invoice details | Details of tax paid on transaction | Taxes re-assessed on transaction | ||||||||||||
| GSTIN/ | considered as intra –State / inter- | which were held inter State / intra- | |||||||||||||
| UIN | State | State supply subsequently | |||||||||||||
| Name (in case B2C) | transaction earlier | ||||||||||||||
| Integrated tax | Central tax | State/ UT tax | Cess | Place of Supply | Integrated tax | Central tax | State/ UT tax | Cess | Place of Supply | ||||||
| No. | Date | Value | Taxable Value | ||||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | |
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 Paid in Excess | |||
| Integrated tax | Central tax | State/ UT tax | Cess | |||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
- 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.”
- Subsituted vide Notification no. 33/2019-CT dated 18.07.2019.
Official Income Tax Return filing website: https://incometaxindia.gov.in/
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