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1. Refund application filing for multiple tax period is available for below grounds of refund:

a. Export of Goods & Services – Without payment of Tax

b. Export of services with payment of tax

c. Supplies made to SEZ Unit/SEZ Developer-Without payment of Tax

d. Supplies made to SEZ Unit/SEZ Developer-With payment of Tax

e. ITC accumulated due to inverted tax structure

f. Claim by recipient /supplier of deemed exports

2. Refund application can be filed using refund application Form GST-RFD-01A & selecting a particular tax period

3. The multiple tax period application has following restrictions:

a. Multiple tax period selection should be within a single financial year

b. Application has to be filed chronologically for tax periods and in case refund application is not to be filed for any tax period, a declaration of “No Refund Application” is to be provided.

-For e.g.: If tax payer wants to file refund application for period April 2018 to June 2018 and there is no refund application filed for period previous to April 2018, then: First, taxpayer would have to file No refund application till April 2018 & Post that file refund application for April 2018 to June 2018

4. For claiming refund,taxpayer would have to upload invoice details mandatorily in the statement template available in the refund application itself

5. The statement uploaded by taxpayers will be validated by system from the invoice data declared/provided by the taxpayer at the time of filing return for that period for which refund is claimed

6. Only after validating data from system,the taxpayer would be able to file refund application.

7. All the invoice details are to be provided in a single statement. Taxpayer is not required to upload multiple statements for different periods separately.

8. After filing refund application,taxpayer would not be able to claim refund for that invoice again in some other refund application as the system will lock the invoice for which refund is claimed in one application.Also,taxpayer would not be able to amend invoice details after claiming refund

9. Taxpayer can also attach any other supporting document,if required 4 documents can be uploaded with a single refund application in pdf format.Max size allowed for a document is 5MB

10. After filing of refund application by taxpayer,refund application Form GST-RFD-01A along with the statement and documents uploaded shall be available to tax officer for review and processing of refund

(Republished with Amendments)

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  1. Rajesh says:

    I am exporter and filed monthly application for refund. 2 month no export sale hence refund app could not be filed.the whole application was with drawn to enable one complete application under multiple period. But now ARN is not generating as already filed. Pls suggest

  2. Sushant.S.J says:

    I am stockist for herbal fmcg products(10k to 20k monthly sales) & under composition scheme.our co instructed to send materials to other state. materials billed with e way bill and sent to other state, after 2 days (from supplier to buyer destiny will be more than 8 days to deliver). unfortunately party(buyer) has called & cancelled the order. being goods are in transit and I have sent the email letter to transporter to stop the goods further not moving and get back the materials to my counter. Now the materials reached my to cancel the Eway bill. if not, how to get back the tax, which already input tax to the buyer account.

  3. Parveen Tolani says:

    I have filed an application for refund, after submission unable to download the RFD 01A under Saved/Filed Refund Application as the same is not available.

    GST officers are not aware of changes, if any I think, and not accepting the Application with ARN receipt.

    So what is the solution. have raised an grievances on GST portal.

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June 2024