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GST Refunds - The concept?

  • Who can claim GST Refund?

  • How to claim GST Refund?

Refund is one of the areas where a simplified, time-bound and technology-driven procedure is devised under GST.

The present article brush-ups-

  • The basic concept and procedure of refund claim under GST like types of refunds available under GST;
  • Application forms for filing refund claim;
  • The time limit within which refund application is to be filed;
  • List of documents to be submitted while filing refund claim;
  • Steps for filing refund application in form GST RFD-01 and
  • Tracking the status of refund application filed.

Type of refunds allowable under GST?

Following are different types of refunds allowable under GST-

  1. Types of refund on exports of goods/ services-
    1. When the export is done on payment of tax-
      1. Refund of taxes paid on export.
      2. Refund of taxes paid on supplies to SEZ unit and/ or SEZ developer.
    2. When the export is done without payment of tax-
      1. Refund of unutilized ITC on account of export.
      2. Refund of unutilized ITC on account of supplies to SEZ unit and/or SEZ developer.
  2. Types of refund of excess amounts-
    1. Refund of excess balance in the ‘Electronic Cash Ledger’.
    2. Refund of excess payment of tax.
  3. Types of refund on deemed export supplies-   
    1. Refund to supplier/ recipient of tax paid on deemed export supplies.
  4. Other refunds-
    1. Refund on account of tax paid on intra-state supply, however, the same subsequently held to be inter-state supply and vice versa.
    2. Refund of unutilized ITC accumulated due to inverted tax structure.
    3. Refund due to assessment/ provisional assessment/ appeal/ any other order.
    4. Refund of any other eligible tax/ amount.

Application forms for filing of GST refund claim-

Filing of refund claim is possible in the following manner-

Type of refund claim

Form in which refund application is to be filed

Refund of any tax or interest or penalty or fees or any other amount (except refund of integrated tax paid on export of goods outside India)

Form GST RFD-01

Refund of excess balance in Electronic Cash Ledger [as per section 49(6) of CGST Act]

A refund claim can be filed while filing the GST return of the relevant tax period in Form GSTR-3/ Form GSTR-4 or Form GSTR-7.

Category of the person notified under section 55

Form GST RFD-10

Time limit within which refund claim is to be filed-

The refund application in Form GST RFD-01 is to be filed within a period of two years from the relevant date.

List of documents to be submitted-

Supporting documents to be uploaded varies based on the type of refund claim. Accordingly, the list of supporting documents is tabulated hereunder-

Type of refund claim

Common documents to be uploaded

Additional documents to be uploaded

Refund claim on account of unutilized ITC on the export of goods/ services without payment of tax

  • Copy of Form GSTR-2A of the relevant period for which refund claim is filed.
  • Statement of invoices as per Annexure B prescribed in circular no. 135/05/2020- GST dated 31st March 2020.
  • Self-certified copies of only those invoices which are covered in Annexure B but not found in Form GSTR-2A.
  • BRC/ FIRC in case of export of services.
  • Shipping bill only in case of export of goods from the port which doesn’t have Electronic Data Interchange facility.

NIL

Refund on account of export made with payment of duty

  • Self-declaration relating to non-prosecution under rule 91(1) of the CGST Rules for availing provisional refund.

Refund of unutilized ITC due to inverted tax structure

NIL

Refund of unutilized ITC on supplies to SEZ units/ SEZ developer without payment of tax

  • Copy of Form GSTR-2A of the relevant period for which refund claim is filed.
  • Statement of invoices as per Annexure B prescribed in circular no. 135/05/2020- GST dated 31st March 2020.
  • Self-certified copies of only those invoices which are covered in Annexure B but not found in Form GSTR-2A.
  • Endorsement from the officer of SEZ confirming receipt of goods/ services for authorized operations (second proviso to rule 89(1).

NIL

Refund of tax paid on supplies to SEZ unit/ SEZ developer on payment of tax.

  • Self-declaration relating to non-prosecution under rule 91(1) of the CGST Rules for availing provisional refund.

Refund relating to assessment/ provisional assessment/ appeal/ any other order

  • Reference number of the order.
  • Copy of assessment/ provisional assessment/ appeal/ any other order.
  • Reference number and proof of payment of pre-deposit for which refund is claimed.

NIL

Steps for filing the refund application in Form GST RFD-01-

STEP 1 – Visit the site https://www.gst.gov.in/.

STEP 2 – Click ‘Login’.

STEP 3 – Enter the following ‘Login’ credentials-

  • Username;
  • Password; and
  • Characters shown in the image.

STEP 4 – Click LOGIN.

STEP 5 – Navigate the path – Services < Refunds < Application for Refund.

STEP 6 – Select the appropriate refund type from the available list of refunds.

STEP 7 – Select the tax period for which the refund application is being filed.

STEP 8 – Click ‘CREATE REFUND APPLICATION’.

STEP 9 – Refund application in Form GST RFD-01 will be available. The applicant will have to provide additional details, based on the type of refund selected at STEP 6.

STEP 10 – Enter the refund amount to be claimed.

STEP 11 – Select the Bank Account Number. Please note, the refund amount will be credited in the selected bank account.

STEP 12 – Upload all the supporting documents by clicking ‘Choose File’.

STEP 13 – Click the applicable ‘Undertaking’ and ‘Self-declaration’.

STEP 14 – From the drop-down list select the authorized signatory and submit the refund application either using EVC or using DSC.

An Application Reference Number (ARN) will be generated on successful submission of the refund application.

Tracking status of refund application filed-

Facility to track the refund status is available in the following two ways-

  1. Tracking the status post login in the GST portal-

STEP 1 – Visit the site https://www.gst.gov.in/.

STEP 2 – Click ‘Login’.

STEP 3 – Enter the following ‘Login’ credentials-

  • Username;
  • Password; and
  • Characters shown in the image.

STEP 4 – Click LOGIN.

STEP 5 – Navigate the path – Services > Refunds > Track Application Status.

STEP 6 – Select ‘Filing Year’ or enter ARN.

STEP 7 – Click ‘SEARCH’.

STEP 8 – GST refund status will be displayed. One needs to scroll to right in order to view the payment advice status.

  1. Tracking the status without login into the GST portal-

STEP 1 – Visit site https://www.gst.gov.in/.

STEP 2 – On the homepage, select Services > Refunds > Track Application Status.

STEP 3 – Enter ARN and click SEARCH.


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Author:

CA Poonam Gandhi


Jun 14, 2021

Comments


Whether ITC Refund is available for SEZ Units, for their ISD credit fir exports, and 2 years time period of application is being extended due to vividh or not
By: Rajkumar Tiwari | Dt: Jun 14, 2021
“Adjusted Total Turnover” means the sum total of the value of-
(a) the turnover in a State or a Union territory, as defined under clause (112) of
section 2, excluding the turnover of services; and
(b) the turnover of zero-rated supply of services determined in terms of clause (D) above and non-zero-rated supply of services,
excluding-
(i) the value of exempt supplies other than zero-rated supplies; and
(ii) the turnover of supplies in respect of which refund is claimed under sub-rule (4A) or sub-rule (4B) or both, if any, during the relevant period

In the Above defination what is the meaning of "non-zero-rated supply of services"
it means " payment not received tunover or non zero rate i.e other than nnon-zero-rated supply of services like domestic supply of service"?

Please clarify.....
By: Raghavendra Reddy | Dt: Jun 21, 2021


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