1)Refund on Account of:
- Export of Goods (With Payment of Tax)
Refund of Integrated Tax on account of Export of goods (with payment of tax) if the following conditions are met
- Filed GSTR-1, providing Export details in Table 6A of GSTR-1 along with Shipping bill details having Integrated Tax levied AND
- Filed GSTR-3B of the relevant tax period for which refund is to be paid
How it works:-
GST Portal shares the export data with ICEGATE, Custom system validates the data with their shipping bill and EGM and processes the refund
The shipping and invoice details can be added in subsequent month, if it was missed during current month and refund can be availed.
Refund to be credited in bank account maintained with the customs/ICEGATE.
- Export of Services (With Payment of Tax)
- GSTR-1 and GSTR-3B of the relevant tax period for which you want to file for refund on account of Export of services with payment of Tax must be filed.
- After filing GSTR-1 and GSTR- 3B, form RFD-01A to be filed at the GST Portal.
- On submission of form RFD-01A, GST Portal will generate an ARN.
- After generation of ARN, Taxpayer needs to take print of the submitted application and the Refund ARN Receipt generated at the portal, and handover the same along with supporting documents to the jurisdictional authority. Application will be processed and refund will be disbursed manually.
2) Refund of ITC paid on Exports of Goods and Services without payment of Integrated Tax
GSTR- 3B of the period for which Refund is sought has to be filed.
Refund application RFD – 1A to be filed at GST Portal.
Turnover of Zero-Related supplies and Adjusted Total Turnover in a State or UT for the period refund is sought for and the net ITC (the ITC availed during the period refund is sought for) to be mentioned.
In case of export of services, FIRC/BRC to be obtained from the concerned bank.
Once Application Reference Number (ARN) is generated, application print to be submitted to the Jurisdictional Authority manually along with other documents required under RFD-01
3) Refund of Excess Amount from the Electronic Cash Ledger
RFD- 01 A to be filed and print of ARN generated to be submitted manually to Jurisdictional Authority. There is no restriction on claiming refund amount from Cash Ledger. However, law specifies that the refund of excess amount in Cash Ledger can be permitted only if amount is greater than Rs. 1000/.
4) Refund on Account of Supplies made to SEZ Unit/ SEZ Developer (Without Payment of Tax)
The following conditions must be met
- The Taxpayer is registered with GST Portal and holds an active GSTIN during the period for which refund is being applied for.
- GSTR-3B must have been filed for the relevant tax period
How it works:-
RFD-01A to be filed for the amount that is lowest of the following:
- ITC Ledger balance as on date (Matched ITC)
- ITC availed for the selected tax period
- Formula value of refund amount, calculated as “(((Turnover of Zero Rated Supply of Goods and Services) x (Net Input Tax Credit)) ÷ Adjusted Total Turnover)”
- Once the ARN is generated on submission of form RFD-01A, the Taxpayer needs to take print of the filed application and the Refund ARN Receipt generated at the portal, and submit the same along with supporting documents to the jurisdictional authority manually. The application will also be processed and refund will be disbursed manually.
5) Refund on Account of Supplies made to SEZ Unit/ SEZ Developer (With Payment of Tax)
The following conditions must be met for being eligible to file form RFD-01A to claim refund on account of supplies made to SEZ unit / SEZ developer (with payment of tax):
- The taxpayer is registered with GST Portal and holds an active GSTIN during the period for which refund is being applied for.
- Form GSTR-1 and a Valid GSTR-3B Return must have been filed for the relevant tax period.
- In Table 6B of the GSTR-1 filed for the relevant period, the details of supplies made to SEZ units or SEZ developer should have been mentioned by the taxpayer.
- It is to be declared by the refund claimant that the SEZ Unit /Developer has not availed input tax credit of the tax paid, which has been claimed as refund.
- It is to be declared by refund claimant that such goods have been admitted in full in the SEZ for authorized operations / services have been received by SEZ for authorized operations.
The refund amount that one enters should not be more than the amount of IGST / CESS mentioned in Zero-rated supplies of GSTR-3B , filed for the selected period.
6) Refund of ITC accumulated due to Inverted Tax Structure
‘Inverted Tax Structure’ refers to a situation where the rate of tax on input received (i.e. Input tax credit received) is more than the rate of tax (i.e. the tax paid) on output supplies. As a result, the higher tax paid on input supplies gets accumulated in the Electronic Credit Ledger of the receiver Taxpayer. The Taxpayer can claim the refund of ITC accumulated on account of Inverted Tax structure by filing the refund application form RFD-01A.
Refund of IGST / CGST / SGST on account of ITC accumulated due to Inverted Tax Structure can be filed if GSTR1 and GSTR-3B of the relevant tax period have been filed, for which refund is to be claimed.
However, in case registered persons having aggregate turnover of up to Rs1.5 crores in the preceding financial year or the current financial year are opting to file FORM GSTR-1 quarterly (notification No. 57/2017-Central Tax dated 15.11.2017 refers), such persons shall apply for refund on a quarterly basis. Please note that such refund on account of inverted tax structure is not available in case of exempted or nil rated supplies.
7) Refund on account of Refund by Recipient of Deemed Export
The following conditions must be met for being eligible to file form RFD-01A, for refund by recipient of deemed exports:
- The Taxpayer is registered with GST Portal and holds an active GSTIN during the refund application period.
- Balance in the Electronic Credit Ledger must be greater than or equal to the amount of refund to be claimed, since the same is required to be debited in case of Refund of ITC by recipient of deemed exports.
- GSTR-3B must have been filed for the relevant tax period.
While filing form RFD-01A (Recipient of deemed exports), Taxpayers need to enter the amount that they want to get as refund. The lowest of the following three categories are eligible for refund:
- Balance in Electronic Credit Ledger
- ITC availed for the particular tax period
- Amount entered by Taxpayer in Refund Claim Matrix.
8) Refund Application on Account of Assessment/Provisional assessment/ Appeal/ Any Other Order (under CGST Rule 97A/ and relevant Rules of SGST/IGST Acts) i.e. online filing and offline processing by the tax authority
Any person, including regular taxpayer, casual taxpayer, non-resident taxpayer or unregistered person, in whose favour an Assessment Order/Provisional Assessment Order/Appeal Order or any other Order entailing refund has been issued may file the application for refund.
Refund application can be filed by unregistered person using his temporary login.
Applicant has to file application on GST portal after login to the GST Portal with valid credentials. Navigate to Refund Menu > Click on Refund Application > Select reason of Refund as ‘On Account of Assessment/provisional assessment/ Appeal/ Any Other order’.
Scanned copy of following documents is mandatory to be uploaded.
Assessment/ Provisional Assessment/ Appeal/ / Any Other Order
The taxpayer after submitting the refund application form shall take out the print of the application form and ARN generated after submission. The tax official shall manually issue acknowledgement till the backend processing release. The tax official is allowed 15 days’ period for issuance of Acknowledgement RFD-02 after examining application for refund.
In case tax official manually conveys deficiencies to the applicant in FORM GST RFD-03, For the same applicant has to correct the deficiency at the jurisdictional Authority
Taxpayer will receive refund amount in account which has been selected by taxpayer while filing of the refund application
Only one Refund application (form RFD-01A) can be filed for each Refund type in a given tax period. For example, a Taxpayer may choose to file the refund on account of supplies made to SEZ unit / SEZ developer (without payment of tax), as well as on account of being a recipient of deemed exports for the single tax period. However, the Taxpayer cannot file two refund applications for supplies made to SEZ unit / SEZ developer (without payment of tax) during a single tax period.
After login to the GST portal, you can view your jurisdictional details in Profile Section. The same is also indicated in the GSTIN Certificate