FORM GST RFD-10B: Application for refund by Duty Free Shops/Duty Paid Shops (Retail outlets)

Important Keyword: FORM GST RFD-10B, Free Shops, Duty Paid Shops.

FORM GST RFD-10B

[See rule 95A]

Application for refund by Duty Free Shops/Duty Paid Shops (Retail outlets)

NOTE: This Form shall be deemed to have been omitted with effect from the 1^st day of July, 2019 vide Notification No. 14/2022-CT dated 05.07.2022.

***OMITTED ***

1. GSTIN:
2. Name:

• Address:
• Tax Period (Monthly/Quarterly) : From <DD/MM/YY>To <DD/MM/YY>

• Amount of Refund Claim: <INR><In Words>

• Details of inward supplies of goods received and corresponding outward supplies:

DETAILS OF SUPPLIES

Inward Supplies

Corresponding outward supplies

GSTI

Invoice details

Ra

Taxa

Amount of tax

Invoice details

N of suppl ier

te

ble value

No / Dat e.

HSN Co de

Qty.

Val ue

Integra ted Tax

Cent ral Tax

Sta te /U T

Ce ss

No. / Da te

HS N Co de

Qt y.

Taxa ble Value

Ta

x

• Refund applied for:

Central Tax	State/UT Tax	Integrated Tax	Cess	Total
<Total>	<Total>	<Total>	<Total>	<Total>

• Details of Bank Account:
  • Bank Account Number
  • Bank Account Type
  • Name of the Bank

1. Name of the Account Holder/Operator
   1. Address of Bank Branch
   1. IFSC
   1. MICR
2. Declaration:

I_______________ as an authorized representative of ___________ (Name of Duty Free Shop/Duty Paid Shop – retail outlet) hereby solemnly affirm and declare that,-

• refund has not been claimed against any of the invoices in respect of outward supplies submitted with this application.
• the information given herein above is true and correct to the best of my knowledge

and belief.

Date:	Signature of Authorized Signatory:
Place:	Name:

Designation / Status

Instructions:

1. Application for refund shall be filed on monthly/quarterly basis depending upon the frequency of furnishing of return by retail outlets.
2. Application shall be made in respect of one inward supply invoice only once. Therefore, it is advised that refund shall be applied only for those inward supply invoices the goods received against which have been completely supplied.
3. Applicant should ensure that all the invoices declared by him have the GSTIN of the supplier and the GSTIN of the respective Duty Free Shop /Duty Paid Shop (retail outlet) clearly marked on them.
4. Documents to be attached with the refund application:
   • Undertaking that all indigenous goods on which refund is being claimed have been received by the Duty-Free Shop/Duty Paid Shop (retail outlet);
   • Undertaking that the indigenous goods have been sold to eligible outgoing international tourist;
   • Copy of the returns for the period for which application is being filed.]]

1.         Inserted vide Notification No. 31/2019-CT dated 28.06.2019 w.e.f. 01.07.2019.

• Omitted vide Notification No. 14/2022-CT dated 05.07.2022 w.e.f. 01.07.2019.

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 Central Goods and Services Tax 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 Central Goods and Services Tax Act, 2017.

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