FORM-GST-RFD-01 (Application for Refund )
FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund Select: Registered / Casual/ Unregistered/Non-resident taxable person
- GSTIN/Temporary ID:
- Legal Name:
- Trade Name, if any:
- Address:
- Tax Period: From <DD/MM/YY> To <DD/MM/YY>
- Amount of Refund Claimed:
| Act | Tax | Interest | Penalty | Fees | Others | Total |
| Central Tax | ||||||
| State /UT Tax | ||||||
| Integrated Tax | ||||||
| Cess | ||||||
| Total | ||||||
- Grounds of Refund Claim: (select from the drop down):
- Excess balance in Electronic Cash ledger
- Exports of services- With payment of Tax
- Exports of goods / services- Without payment of Tax, i.e., ITC accumulated
- On account of assessment/provisional assessment/ appeal/ any other order
- Select the type of Order:
Assessment/ Provisional Assessment/ Appeal/ Others
- Mention the following details:
- Order
- Order Date <calendar>
- Order Issuing Authority
- Payment Reference No. (of the amount to be claimed as refund) (If Order is issued within the system, then 2, 3, 4 will be auto populated)
- ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3)
- On account of supplies made to SEZ unit/ SEZ Developer or Recipient of Deemed Exports (Select the type of supplier/ recipient)
- Supplies to SEZ Unit
- Supplies to SEZ Developer
- Recipient of Deemed Exports
- Refund of accumulated ITC on account of supplies made to SEZ unit/ SEZ Developer
- Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued
- Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa
- Excess payment of tax, if any
- Any other (specify)
- Details of Bank Account (to be auto populated from RC in case of registered taxpayer)
- Bank Account Number :
- Name of the Bank :
- Bank Account Type :
- Name of account holder :
- Address of Bank Branch :
- IFSC :
- MICR :
- Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes No
DECLARATION
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback 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
DECLARATION
I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making nil rated or fully exempt supplies.
Signature Name –
Designation / Status
DECLARATION
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 applicant, covered under this refund claim.
Signature Name –
Designation / Status
SELF- DECLARATION
I/We (Applicant) having GSTIN/ temporary Id ——-, solemnly affirm and certify that in respect of the refund amounting to Rs. —/ with respect to the tax, interest, or any other amount for the period from—to—-, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.
(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54..)
- Verification
I/We <Taxpayer Name> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.
We declare that no refund on this account has been received by us earlier.
Place Signature of Authorised Signatory
Date (Name)
Designation/ Status
Statement -1
(Annexure 1)
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of proviso to section 54(3)]
Part A: Outward Supplies (GSTR- 1: Table 4 and 5)
| GSTIN/ UIN | Invoice details | Rate | Taxable value | Amount | Place of Supply (Name of State) | |||||
| No. | Date | Value | Integrated Tax | Central Tax | State / UT Tax | Cess | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 |
Part B: Inward Supplies
[GSTR 2: Table 3 (Matched Invoices)]
| GSTIN
of supplier |
Invoice details | Rate | Taxable value | Amount of Tax | Place of supply
(Name of State) |
Whether input or input service/ Capital goods (incl plant and machinery)/ Ineligible for ITC | Amount of ITC available | |||||||||
| Integrated Tax | Central Tax | State/
UT Tax |
Cess | |||||||||||||
| No | Date | Value | Integrated tax | Central Tax | State/ UT
Tax |
CESS | ||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | |
Note -The data shall be auto- populated from GSTR-1 and GSTR-2.
Statement- 2
Refund Type: Exports of services with payment of tax (GSTR- 1: Table 6A and Table 9)
1.
| GSTIN
of recipien t |
Invoice details | Integrated Tax | BRC/ FIRC | Amended Value (Integrated Tax)
(If Any) |
Debit Note Integrated Tax / Amended (If any) | Credit Note Integrated Tax
/ Amended (If any) |
Net Integrated Tax
= (11/8)+12-13 |
||||||||||||
|
No. |
Date |
Value |
SAC |
Rate |
Taxable value |
Amt. |
. No. |
Date |
|||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | ||||||
| 6A. Exports | |||||||||||||||||||
BRC/ FIRC details are mandatory– in case of services
Statement- 3
Refund Type: Export without payment of Tax-Accumulated ITC (GSTR- 1: Table 6A)
| GSTIN of
recipient |
Invoice details | Shipping bill/ Bill of export | Integrated Tax | EGM Details | BRC/ FIRC | ||||||||||||
| No. | Date | Value | Goods/ Services (G/S) | HSN/ SAC | UQC | QTY | No. | Date | Port Code | Rate | Taxable value | Amt. | Ref No. | Date | No. | Date | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 |
| 6A. Exports | |||||||||||||||||
Note – 1. Shipping Bill and EGM are mandatory; – in case of goods.
- BRC/ FIRC details are mandatory– in case of Services
Statement 4
Supplies to SEZ/ SEZ developer Refund Type: On account of supplies made to SEZ unit/ SEZ Developer
(GSTR- 1: Table 6B and Table 9)
| GSTIN of
recipient |
Invoice details | Shipping bill/ Bill of export | Integrated Tax | Amended Value (Integrated Tax)
(If Any) |
Debit Note Integrated Tax / Amended (If any) | Credit Note Integrated Tax / Amended
(If any) |
Net Integrated Tax
= (10/ 9 ) + 11 – 12 |
|||||
| No. | Date | Value | No | Date | Rate | Taxable Value | Amt. | Amt. | Amt. | Amt. | Amt. | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
| 6B: Supplies made to SEZ/ SEZ developer | ||||||||||||
(GSTR- 5: Table 5 and Table 8)
| GSTIN/ UIN | Invoice details | Rate | Taxable value | Amount | Place of Supply (Name of State) | Amended Value (Integrated Tax)
(If Any) |
Debit Note Integrated Tax / Amended (If any) | Credit Note Integrated Tax / Amended (If any) | Net Integrated Tax
= (12/ 7 ) + 13 – 14 |
|||||
| No. | Date | Value | Integrated Tax | Central Tax | State
/ UT Tax |
Cess | ||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 |
Statement 5
Recipient of Deemed exports etc.
(GSTR-2: Table 3 and Table 6)
| GSTI N
of suppl ier |
Invoice details | Ra te | Taxa ble value | Amount of Tax | Plac e of supp ly
(Na me of State ) |
Whether input or input service/ Capital goods (incl plant and machine ry)/ Ineligibl e for ITC | Amount of ITC available | Amend ed Value
(ITC Integra ted Tax ) (If Any) |
Debit Note
ITC Integra ted Tax / Amend ed (If any) |
Credit Note
ITC Integra ted Tax / Amend ed (If any) |
Net ITC
Integra ted Tax = (17/ 7 ) + 18 – 19 |
|||||||||
| Integra ted Tax | Cent ral Tax | Stat e/
UT Tax |
Ce ss | |||||||||||||||||
| N
o |
Da te | Val ue | Integra ted tax | Cent ral
Tax |
Stat e/
UT Tax |
CE SS | ||||||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | |
Statement 6:
Refund Type: Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa
Order Details (issued in pursuance of Section 77 (1) and (2), if any:
Order No: Order Date:
| GSTIN/ UIN
Name (in case B2C) |
Details of invoice covering transaction considered as intra –State / inter-State transaction earlier | Transaction which were held inter State / intra-State supply subsequently | ||||||||||||
| Invoice details | Integrated Tax | Central Tax | State/ UT Tax | Cess | Place of Supply
(only if different from the location of recipient) |
Integrated Tax | Central Tax | State/ UT Tax | Cess | Place of Supply
(only if different from the location of recipient) |
||||
| No. | Date | Value | Taxable Value | Amt | Amt | Amt | Amt | Amt | Amt | Amt | Amt | |||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 |
Statement 7:
Refund Type: Excess payment of tax, if any in case of Last Return filed. Refund on account excess payment of tax
(In case of taxpayer who filed last return GSTR-3 – table 12)
| Sr. No. | Tax period | Reference no. of return | Date of filing return | Tax Payable | |||
| Integrated Tax | Central Tax | State/ UTTax | Cess | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
Annexure-2 Certificate
This is to certify that in respect of the refund amounting to INR << >> ————– (in words) claimed by M/s –
—————- (Applicant’s Name) GSTIN/ Temporary ID——- for the tax period < —->, the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the Books of Accounts, and other relevant records and Returns particulars maintained/ furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant: Name:
Membership Number: Place:
Date:
This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.