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FORM-GST-RFD-01A: Application for Refund (Manual)

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

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Important Keyword: FORM-GST-RFD-01A, Application for Refund (Manual).

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.)ActTaxInterestPenaltyFeesOthersTotal
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 orderOrder No.Order dateOrder Issuing AuthorityPayment 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)
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].
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 servicesTax           payable on              such inverted rated supply                    of goods                 and servicesAdjusted total turnoverNet input tax creditMaximum refund amount to be claimed [(1×4÷3)-2]
12345
     
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 issuedTax paid on outward supplies
 GS TIN of theN o.D at eTax able Val ueInteg rated TaxCen tral Tax    State TaxN o.D at eTax able ValueInvoice type (B2B/ B2C)Integ rated TaxCen 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 detailsIntegrated taxCessBRC/ FIRCIntegrated tax and cess involved in debit note, if anyIntegrated tax and cess involved in credit note, if anyNet Integrated tax and cess (6+7+10 – 11)
 No.DateValueTaxable valueAmt. No.Date   
123456789101112
            
Statement- 3 [rule 89(2)(b) and 89(2)(c)]

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

(Amount in Rs.)

Sr. No.Ivoice detailsGoods/ Services (G/S)Shipping bill/ Bill of exportEGM DetailsBRC/ FIRC
No.DateValuePort codeNo.DateRef No.DateNo.Date
123456789101112
            
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 servicesNet input tax creditAdjusted total turnoverRefund amount (1×2÷3)
1234
    
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 ofInvoice detailsShipping bill/ BillIntegrated TaxCes sIntegrate d tax andIntegrate d tax andNet Integrate
recipien of  cesscessd tax and
t export/  involvedinvolvedcess
  Endorsed invoice by SEZ  in debit note, if anyin credit note, if any(8+9+10 – 11)
 NoDateValueNoDateTaxableAmt    
 .  . Value.   
123456789101112
            
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 servicesNet input tax creditAdjusted total turnoverRefund amount (1×2÷3)
1234
    
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 supplierNo.      Type (Invoice/ Credit Note/ Central TaxState Tax /Union territory TaxCess
     DateTaxable ValueDebit 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 detailsDetails of tax paid on transactionTaxes re-assessed on transaction
GSTIN/ considered as intra –State / inter-which were held inter State / intra-
UIN StateState supply subsequently
Name (in case B2C) transaction earlier 
Integrated taxCentral taxState/ UT tax  CessPlace of SupplyIntegrated taxCentral taxState/ UT tax  CessPlace of Supply
No.  Date  ValueTaxable Value
123456789101112131415
               
Statement-7 [rule 89(2) (k)]

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

(Amount in Rs.)

Tax periodARN of returnDate of filing returnTax Paid in Excess
Integrated taxCentral taxState/ UT taxCess
1234567
       
  1. Substituted vide Notification No. 74/2018-CT dated 31.12.2018.
  2. 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.”
  3. Subsituted vide Notification no. 33/2019-CT dated 18.07.2019.

Read More: NOTIFICATION No. 06/2024 – Central Tax: Seeks to notify “Public Tech Platform for Frictionless Credit” as the system with which information may be shared by the common portal based on consent under sub-section (2) of Section 158A of the CGST Act, 2017.

Web Stories: NOTIFICATION No. 06/2024 – Central Tax: Seeks to notify “Public Tech Platform for Frictionless Credit” as the system with which information may be shared by the common portal based on consent under sub-section (2) of Section 158A of the CGST Act, 2017.

Official Income Tax Return filing website: https://incometaxindia.gov.in/

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