Documents required to be attached with refund application under GST – All about documentary evidence under GST

1.0 Introduction

To claim a refund under GST, an application needs to file online through the common portal in the form GST RFD – 1. Further, the form is attached with the additional required documents to establish that the refund is actually due to the applicant.

2.0 Documentary pieces of evidence to support the claim of refund under GST

To prove that refund is actually due to the applicant, any of the following documents can be uploaded:

Case of export of goods and services

• a statement containing the number and date of shipping bills or bills of export and the number and date of relevant export invoices, in a case where the refund is on account of export of goods;

• a statement containing the number and date of invoices and the relevant Bank Realisation Certificates or Foreign Inward Remittance Certificates, as the case may be, in a case where the refund is on account of export of services;

Case of supply to/from Special Economic Zone (SEZ)

• A statement containing the number and date of invoices as prescribed in rule Invoice.1 along with the evidence regarding endorsement specified in the third proviso to sub-rule (1) in the case of supply of goods made to a Special Economic Zone unit or a Special Economic Zone developer;

• Statement containing the number and date of invoices, the evidence regarding endorsement specified in the fourth proviso to sub-rule (1) and the details of payment, along with proof thereof, made by the recipient to the supplier for authorized operations as defined under the Special Economic Zone Act, 2005, in a case where the refund is on account of supply of services made to a Special Economic Zone unit or a Special Economic Zone developer

• A declaration to the effect that the Special Economic Zone unit or the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the supplier of goods or services or both, in a case where the refund is on account of supply of goods or services made to a Special Economic Zone unit or a Special Economic Zone developer;

Cases of deemed exports

• A statement containing the number and date of invoices along with such other evidence as may be notified in this behalf, in a case where the refund is on account of deemed exports;

Cases where output tax is lower than input tax result into more ITC

• A statement in Annex 1 of FORM GST RFD-01 containing the number and date of invoices received and issued during a tax period in a case where the claim pertains to refund of any unutilized input tax credit under sub-section (3) of section 54 where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies, other than nil-rated or fully exempt supplies;

Miscellaneous cases

• The reference number of the final assessment order and a copy of the said order in a case where the refund arises on account of finalization of provisional assessment

• A statement showing the details of transactions considered as intra-State supply but which is subsequently held to be inter-State supply;

• A statement showing the details of the amount of claim on account of excess payment of tax;

3.0 Declaration where refund is less Rs.2 lakh

The self-declaration shall be required where

• The tax or interest or any amount is paid by the applicant and the incidence has not been passed to the other person and

• The refund amount is less than Rs.2 lakh

4.0 Certificate from CA to claim refund where refund is more than Rs.2 lakh under GST

The certificate shall be required where

• The tax or interest or any amount is paid by the applicant and the incidence has not been passed to the other person and

• The refund amount is more than Rs.2 lakh

The format of CA certificate is given in Annexure to form GST RFD – 01.

5.0 Conclusion

If you have any query, you can email the same to info@hubco.in.

Related Links:

• GST Registration
• GST Return Filings
• GST Software

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