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>

 

 

  1. Amount of Refund Claimed:

 

 

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

 

  1. 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)
  1. 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 :

 

  1. 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..)

 

 

 

 

  1. 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.

  1. 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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