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

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.)

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

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.

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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/