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    About GST Refund

    GST refund is the process of getting back the excess amount of tax paid under GST, which includes overpaid taxes, unutilized input tax credit (ITC), or tax paid on export goods and services
    A GST refund can be claimed by filing a GST RFD-01 form on the GST portal, along with supporting documents like invoices and shipping bills for exports.

    RFD-01 must be filed for the following types of GST refund claims:

    • Excess cash balance from the electronic cash ledger or excess tax payment. ∙ IGST paid on export of services (with payment of tax).
    • Accumulated ITC due to exports of goods and services without payment of tax.
    • Accumulated ITC due to supplies made to SEZ unit/SEZ developer (without payment of tax).
    • ITC accumulated due to inverted tax structure (tax on inputs higher than a tax on outputs).
    • Receiving deemed exports
    • Tax paid on supplies made to SEZ units/SEZ developers (with payment of tax).
    • Tax paid on an intrastate supply later held as interstate supply and vice versa. ∙ If a supplier of deemed exports paid tax on deemed supplies without charging and collecting tax from the buyer of deemed exports, then he would be eligible to claim it as a refund (on a declaration that the recipient or buyer of such deemed exports does not claim a refund).
    • On account of Assessment or Provisional Assessment or Appeal or any other order.
    • Refund on ‘Any other ground’ using RFD-01
    • Refund claim by unregistered taxpayer

    Taxpayer must declare accurate information of the invoices in GSTR-1 and RFD-01. A certificate by a chartered accountant/cost accountant needs to be submitted in a certain cases.

    What happens after the GST refund is applied?

    The application filed by a refund applicant or taxpayer will appear on the dashboard of the tax officer or refund processing officer as a pending work item. He or she will verify and scrutinise the application along with the documents.
    Filed applications can be tracked using the “Track Application Status” under Refunds. After inspection by a GST authorities refund amount will be credited to the applicant bank account.
    Following will be the officer’s actions:

    • Provisional refund can be granted in form RFD-04 for certain types of refunds. It is to be issued within seven7 days from the acknowledgement date with at least 90% of the amount of the refund claimed granted.
    • Acknowledgement in form RFD-02 is issued within 15 days from filing the refund of the application if it is complete in all aspects.
    • There is an option introduced to withdraw the application of refund by the applicant in form RFD-01W. Once the withdrawal application is submitted, the refund, which was debited to the taxpayer’s electronic credit or cash ledger upon the filing of the refund application, will be credited to the respective ledger.
    • Otherwise, a deficiency memo in form RFD-03 can be issued by the officer within the same time limit to rectify any deficiencies by the applicant. At this point, an auto re-credit of the amount of refund claimed in the electronic cash/ credit ledger will happen if the ledger had been debited at the time of filing the refund. A fresh application must be submitted in such cases.
    • Notice to seek clarification in form RFD-08 can be issued by the officer for rejecting the application or recovery of refund granted by mistake. In such cases, the applicant must reply to it within 15 days in form RFD-09.
    • A sanction or rejection order shall be passed by the officer in form RFD-06. Following this, in cases of sanction, a payment order in form RFD-05 is passed. Alternatively, RFD-05 is sometimes issued after RFD-04.
    • In certain cases, the officer may pass an order for withholding refund sanctioned in form RFD-07 (part-B). Here, RFD-05 is never issued.
    • Order to re-credit the refund from the taxpayer’s electronic cash or credit ledger in cases of rejection or when the provisional refund was granted in form PMT-03.

    Frequently Asked Questions

    • What is a GST Refund?

      GST refund is the process of getting back the excess amount of tax paid under GST, which includes overpaid taxes, unutilized input tax credit (ITC), or tax paid on export goods and services.

    • How can I claim a GST refund?

      A GST refund can be claimed by filing a GST RFD-01 form on the GST portal, along with supporting documents like invoices and shipping bills for exports.

    • Is the GST refund process online?

      Yes, the GST refund process is fully online through the GST portal. The refund application (RFD-01) must be filed online with all relevant documents attached.

    • What are the type of refund under GST
      • Refund of Excess Balance in Electronic Cash Ledger
      • Refund of ITC on Export of Goods & Services without Payment of Tax
      • On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)
      • Refund on account of ITC accumulated due to Inverted Tax Structure
      • On account of Refund by Recipient of deemed export
      • Refund on account of Supplies to SEZ unit/ SEZ Developer (with payment of tax)
      • Export of services with payment of tax
      • Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa
      • On account of Refund by Supplier of deemed export
      • Excess payment of tax
      • On account of Assessment/Enforcement/Appeal/Revision/Any Other Order
      • Refund of tax paid on Inward Supplies of goods by Canteen Store Department (CSD)