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

1. GSTIN/Temporary ID:
2. Legal Name:
3. Trade Name, if any:
4. Address:
5. Tax Peri­od: From <DD/MM/YY>                          To <DD/MM/YY>

 

 

6. Amount of Refund Claimed:

 

 

Act	Tax	Inter­est	Penal­ty	Fees	Oth­ers	Total
Cen­tral Tax
State /UT Tax
Inte­grat­ed Tax
Cess
Total

 

7. Grounds of Refund Claim: (select from the drop down): 
   1. Excess bal­ance in Elec­tron­ic Cash ledger
   2. Exports of ser­vices- With pay­ment of Tax
   3. Exports of goods / ser­vices- With­out pay­ment of Tax, i.e., ITC accumulated
   4. On account of assessment/provisional assessment/ appeal/ any oth­er order 
      1. Select the type of Order:

Assessment/ Pro­vi­sion­al Assessment/ Appeal/ Others

 

1. Men­tion the fol­low­ing details: 
   1. Order
   2. Order Date <cal­en­dar>
   3. Order Issu­ing Authority
   4. 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)
2. ITC accu­mu­lat­ed due to invert­ed tax struc­ture (clause (ii) of pro­vi­so to sec­tion 54(3)
3. On account of sup­plies made to SEZ unit/ SEZ Devel­op­er or Recip­i­ent of Deemed Exports (Select the type of supplier/ recipient)

1. Sup­plies to SEZ Unit
2. Sup­plies to SEZ Developer
3. Recip­i­ent of Deemed Exports

 

1. Refund of accu­mu­lat­ed ITC on account of sup­plies made to SEZ unit/ SEZ Developer

 

 

1. Tax paid on a sup­ply which is not pro­vid­ed, either whol­ly or par­tial­ly, and for which invoice has not been issued
2. Tax paid on an intra-State sup­ply which is sub­se­quent­ly held to be inter-State sup­ply and vice versa
3. Excess pay­ment of tax, if any
4. Any oth­er (spec­i­fy)

8. Details of Bank Account (to be auto pop­u­lat­ed from RC in case of reg­is­tered tax­pay­er)
   1. Bank Account Number :
   2. Name of the Bank :
   3. Bank Account Type :
   4. Name of account holder :
   5. Address of Bank Branch :
   6. IFSC :
   7. MICR :

 

9. 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 © or clause (d) or clause (f) of sub-sec­tion (8) of sec­tion 54..)

 

 

 

 

10. 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.

2. 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 © or clause (d) or clause (f) of sub-sec­tion (8) of sec­tion 54 of the Act.

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