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

by Paras Mehra 13.5K

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

 

 

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

 

 

 

Cases of deemed exports

 

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

 

Miscellaneous cases

 

3.0 Declaration where refund is less Rs.2 lakh

The self-declaration shall be required where

 

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 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.

 

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