A. FAQs on Refund Application (By Embassies/ International Organizations) (FAQs)

Q.1 What is Refund Application FORM GST RFD-10?

Ans: Refund Application FORM GST RFD-10 is an application by any specialized agency of United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries or any other person or class of persons, as notified under section 55, for claiming refund of tax paid by it on inward supplies of goods or services or both.

Q.2 For what period can Refund Application Form RFD-10 be filed?

Ans: RFD-10 can be filed on a quarterly basis. Refund application can be filed for an inward supply before the expiry of six months from the last day of the quarter in which such supply was received.

Q.3 What is the pre-condition for filing Refund Application Form GST RFD-10?

Ans: GST RFD-10 can be submitted only after filing statement of inward supplies in Form GSTR-11 of the corresponding tax period.

Q.4 How to file Refund Application FORM GST RFD-10?

Ans: FORM GST RFD-10 can be filed using any of the below options-

1. Post filing Form GSTR-11 on GST Portal, there is an option on the screen to generate Form GST RFD-10 application form (of the same quarter for which GSTR-11 is filed). After clicking on GENERATE RFD-10 generate link, Form GST RFD-10 will appear on the resulting screen showing auto-populated tax period same as for GSTR -11.

2. Access the GST portal and login using valid credentials. Navigate to Refunds > Application for Refund > Select Tax Period:  Corresponding FY and Quarter as of FORM GSTR 11. FORM GST RFD-10 for same period will appear on the resulting screen.

Q.5 Can the tax amount of refund to be claimed be edited?

Ans: The applicant is allowed to downward edit (Taxpayer can reduce tax amount) the tax amount which is auto-displayed in table “Details of the tax paid on purchases as reported in GSTR-11”. But the taxpayer is not allowed to upward edit (Increase refund) the tax amount for Integrated Tax/Central Tax/State/UT Tax/Cess. In no case, the amount of refund claimed be more than the respective values of Tax/Cess paid into Government treasury.

Q.6 Can I save the refund application?

Ans: Application can be saved at any stage of completion of same. The saved application would be available for a period of 30 days from the date of first saving the application and shall be purged thereafter.

Q.7 Can I preview the application?

Ans: Preview of the Form GST RFD -10 option would be available to the applicant at all stages, pre/ post submission of the refund application.

Q.8 Where would I get the Refund?

Ans: The refund sanctioned by State/UT/CBEC Tax Official would be credited to the Bank account of the applicant. The applicant shall select the bank account details from the Select Account Number drop-down list at the time of filling the FORM GST RFD-10. If no account no. is displayed, then applicant can enter the account no. in which he/she intends to refund amount to be credited.

Q.9 Can I get the Refund in any other bank account other than provided in the Registration data?

Ans: Yes. In case, the bank account in which refund amount is required to be credited is not appearing in the drop-down list, applicant is required to include bank account in its registration database through notified amendment form. Till the time registration amendment form is not available on the GST Portal, applicant shall add the new bank account details in the same manner as registration was obtained.

Q.10 Does the refund application need to be signed by the taxpayer’s Authorized Signatory?

Ans: The application for refund is to be verified or signed by the Authorized Representative only of the person or organization applying for refund.

Q.11 How would I know that the process of filing has been completed?

Ans: Application Reference Number (ARN) will be generated on successful submission of the refund application. Applicant would also be intimated through SMS & E-mail on successful submission of the Refund Application form GST RFD-10 on the registered Mobile Number and e-mail ID.

Q.12 Can I track the status of the refund application?

Ans: To track your submitted refund application, login to the GST Portal. Navigate to Services > Refunds > Track Application Status command.

B. How can Embassies/ International Organizations submit the application for refund?

Embassies/ International Organizations can submit the application for refund in two ways:

  • Generate GST RFD-10 application form through GSTR-11 – Quarterly Return Screen
  • Generate GST RFD-10 application form through Dashboard

a. Generate GST RFD-10 application form of the same quarter for which GSTR-11 is filed

To submit the application for refund on the GST Portal, perform the following steps:

1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.

2. Post filing Form GSTR-11, there is an option on the screen to generate GST RFD-10 application form (of the same quarter for which GSTR-11 is filed). Navigate to Returns Dashboard Select Financial Year and Return Filing Period > Click Search > Click View GSTR11. Click the GENERATE RFD-10 button, RFD-10 form will appear on the resulting screen showing auto-populated tax period same as Form GSTR -11.

Quarterly Return

3. Select the Embassy/ International Organization radio button.

4. Click the CREATE button.

Select The Refund Type

Notes: The header area auto displays the UIN, Name, Address, ARN number and ARN date for the corresponding GSTR-11.

5. Amounts in table “Details of the tax paid on purchases as reported under GSTR-11”from return of respective period are auto-populated.

Note:

  • If the UIN holder wants to claim the refund amount which is less than the amount displayed, he/she can edit the amount downward in the above table.
  • Taxpayer can make a downward editing of the tax amount but cannot make an upward editing of the tax amount. After editing in table “Refund Amount Details (in INR), the total will get auto-populated in table “Refund Amount Claimed (in INR)”. In no case, the amount of refund can be more than the respective values of tax/Cess. (E.g. If IGST amount is 100 in GSTR-11 and is auto-populated, then you can edit the amount to 99 but not to 101).

6. Select the bank account where you wish to receive the refund.

7. Click the SAVE button to upload your entered refund details to the GST Portal.

Notes:

  • The Taxpayer must select a bank account from the drop-down list in order to receive refund.
  • The bank accounts displayed in the drop-down are those accounts that were provided during GST registration.
  • Till registration amendment form is not available, in case taxpayer want refund in another Bank Account, please ensure the same is included in registration details through the same channel as registration was obtained.
  • After registration amendment form is available, in case taxpayer want refund in another Bank Account, add new bank account details by filing Registration Amendment form for UIN. 8. Click the SAVE button to upload your entered refund details to the GST Portal.

Refunds

Notes:

  • The refund application must be saved before filing.
  • The system will flash a confirmation message when saving the application for the first time.
  • The system displays a confirmation message upon saving the application.
  • Application can be saved at any stage and can be retrieved using My Saved / Submitted Applications option under Refunds.
  • Saved applications are stored in the system for 30 days, after which they get automatically deleted. Taxpayer have to submit the application form within 30 days from the date of creation of application.
  • Saving the application activates the Declaration checkbox.

You can click the PREVIEW button to preview the details of refund before submitting on the GST Portal.

GST RFD-10

8. Click the PROCEED button.

9. Check the declaration box.

10. Select an Authorized Signatory from the list of registered names in drop-down.

11. Click either SUBMIT WITH DSC or SUBMIT WITH EVC option:

  • Submit with DSC: Sign the application using the registered Digital Signature Certificate of the selected authorized signatory.
  • Submit with EVC: If the EVC option is selected, the system will trigger an OTP to the registered mobile phone number and e-mail address of the authorized signatory. Enter that OTP in the pop-up to sign the application.

Notes:

  • The system generates an ARN and displays it in a confirmation message, indicating that the refund application GST RFD-10 has been successfully filed.
  • GST Portal sends the ARN at registered email and mobile of the Taxpayer by e-mail and SMS.
  • ARN and refund application form can be downloaded as PDF document using the My Saved / Submitted Applications option under Refunds.
  • Filed GST RFD -10 applications can be tracked using the Track Application Status option under Refunds.
  • Once the ARN is generated on submission of form GST RFD-10, the Taxpayer needs to take prints 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. The application will be processed and refund will be disbursed manually.
  • The disbursement is made once the concerned Tax Official processes the refund application.

b. Generate GST RFD-10 application form through Dashboard

To submit the application for refund on the GST Portal, perform the following steps:

1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.

2. Click the Services > Refunds > Application for Refund command. The Select the refund type page displayed.

3. Select the Embassy/ International Organization radio button.

4. Select the Financial Year and Quarter for which the refund application needs to be filed.

5. Click the CREATE button.

Select The Refund Type

Notes: The header area auto displays the UIN, Name, Address, ARN number and ARN date for the corresponding GSTR-11.

6. Amounts in table “Details of the tax paid on purchases as reported under GSTR-11”from return of respective period are auto-populated.

Note:

  • If the UIN holder wants to claim the refund amount which is less than the amount displayed, he/she can edit the amount downward in the above table.
  • Taxpayer can make a downward editing of the tax amount but cannot make an upward editing of the tax amount. After editing in table “Refund Amount Details (in INR), the total will get auto-populated in table “Refund Amount Claimed (in INR)”. In no case, the amount of refund can be more than the respective values of tax/Cess. (E.g. If IGST amount is 100 in GSTR-11 and is auto-populated, then you can edit the amount to 99 but not to 101).

7. Select the bank account where you wish to receive the refund.

8. Click the SAVE button to upload your entered refund details to the GST Portal.

Notes:

  • The Taxpayer must select a bank account from the drop-down list in order to receive refund.
  • The bank accounts displayed in the drop-down are those accounts that were provided during GST registration.
  • Till registration amendment form is not available, in case taxpayer want refund in another Bank Account, please ensure the same is included in registration details through the same channel as registration was obtained.
  • After registration amendment form is available, in case taxpayer want refund in another Bank Account, add new bank account details by filing Registration Amendment form for UIN. 8. Click the SAVE button to upload your entered refund details to the GST Portal.

Refunds

Notes:

  • The refund application must be saved before filing.
  • The system will flash a confirmation message when saving the application for the first time.
  • The system displays a confirmation message upon saving the application.
  • Application can be saved at any stage and can be retrieved using My Saved / Submitted Applications option under Refunds.
  • Saved applications are stored in the system for 30 days, after which they get automatically deleted. Taxpayer have to submit the application form within 30 days from the date of creation of application.
  • Saving the application activates the Declaration checkbox.

You can click the PREVIEW button to preview the details of refund before submitting on the GST Portal.

GST RFD-10

9. Click the PROCEED button.

10. Check the declaration box.

11. Select an Authorized Signatory from the list of registered names in drop-down.

19. Click either SUBMIT WITH DSC or SUBMIT WITH EVC option:

  • Submit with DSC: Sign the application using the registered Digital Signature Certificate of the selected authorized signatory.
  • Submit with EVC: If the EVC option is selected, the system will trigger an OTP to the registered mobile phone number and e-mail address of the authorized signatory. Enter that OTP in the pop-up to sign the application.

Notes:

  • The system generates an ARN and displays it in a confirmation message, indicating that the refund application GST RFD-10 has been successfully filed.
  • GST Portal sends the ARN at registered email and mobile of the Taxpayer by e-mail and SMS.
  • ARN and refund application form can be downloaded as PDF document using the My Saved / Submitted Applications option under Refunds.
  • Filed GST RFD -10 applications can be tracked using the Track Application Status option under Refunds.
  • Once the ARN is generated on submission of form GST RFD-10, the Taxpayer needs to take prints 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. The application will be processed and refund will be disbursed manually.
  • The disbursement is made once the concerned Tax Official processes the refund application.

More Under Goods and Services Tax

Posted Under

Category : Goods and Services Tax (8052)
Type : Articles (18224)
Tags : FAQs (516) goods and services tax (6503) GST (6104) GST FAQs (293)

Leave a Reply

Your email address will not be published. Required fields are marked *

Featured Posts