Filing of Refund Application on Account of Assessment/Provisional assessment/ Appeal/ Any Other Order (under CGST Rule 97A/ and relevant Rules of SGST/IGST Acts) i.e. online filing and offline processing by the tax authority

Q.1 Who can file the Refund Application on account of assessment / provisional assessment / appeal/ any other order?

Ans: Any person, including regular taxpayer, casual taxpayer, non-resident taxpayer or unregistered person, in whose favour an Assessment Order/Provisional Assessment Order/Appeal Order or any other Order entailing refund has been issued may file the application for refund.

Q.2 How can an unregistered person file refund application?

Ans: Refund application can be filed by unregistered person using his temporary login.

Q.3 Whether separate application is to be filed for refund deposited under the CGST/SGST/IGST for a refund order?

Ans: A single application has to be filed for claiming the refunds of IGST/ CGST/ SGST/ UTGST/ Cess if the refund order is same.

Q.4 How many refund application form can be filed against one order?

Ans: For every order separate single application require to file.

Q.5 Within what period can the refund application be filed?

Ans: Refund application can be filed by a person within 2 years from the relevant date. In this case, relevant date means the date of communication of such order.

Q.6 Where to file the refund application for claiming refund on account of order issued?

Ans: Applicant has to file application on GST portal after login to the GST Portal with valid credentials. Navigate to Refund Menu > Click on Refund Application > Select reason of Refund as ‘On Account of Assessment/provisional assessment/ Appeal/ Any Other order’.

Q.7 Are any documents to be attached with refund application?

Ans: Scanned copy of following documents is mandatory to be uploaded.

Assessment/ Provisional Assessment/ Appeal/ / Any Other Order

Q.8 What is the period in which acknowledgement of refund application is received CGST Rule 97A ?

Ans: The taxpayer after submitting the refund application form shall take out the print of the application form and ARN generated after submission. The tax official shall manually issue acknowledgement till the backend processing release. The tax official is allowed 15 days’ period for issuance of Acknowledgement RFD-02 after examining application for refund.

Q.9 Can a taxpayer remove any deficiency in refund application conveyed to him as per CGST Rule 97A?

Ans: In case tax official manually conveys deficiencies to the applicant in FORM GST RFD-03, For the same applicant has to correct the deficiency at the jurisdictional Authority.

Q.10 In which bank account would the tax payer receive the refund amount?

Ans: Taxpayer will receive refund amount in account which has been selected by taxpayer while filing of the refund application

Q.11 When is the submit button enabled for submission of application?

Ans: ‘Submit’ which shall be activated/ displayed only after all the mandatory steps have been completed.

Q.12 How would tax payer know the successful completion of process of filing application?

Ans: On successful completion and submission of refund application form, success message will appear on screen mentioning GSTIN, type refund application and unique ARN.

Filing of Refund Application on Account of Assessment/Provisional assessment/ Appeal/ Any Other Order (under CGST Rule 97A/ and relevant Rules of SGST/IGST Acts) i.e. online filing and offline processing by the tax authority

How can I submit the application for refund on account of Assessment/ Provisional assessment/ Appeal/ Any Other Order?

To submit the application for refund on account of Assessment/ Provisional assessment/ Appeal/ Any Other Order 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.

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3. Select the On Account of Assessment/Provisional Assessment/Appeal/Any other order radio button.

4. Click the CREATE button corresponding to your selected refund type.

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Notes:

  • Form GST-RFD-01 opens, showing the fields relevant to the selected refund type, which is On Account of Assessment/Provisional Assessment/Appeal/Any other order in this case.
  • The header area displays the Taxpayer’s GSTIN, Legal name, Trade Name and Financial Year.

5. Select the type of Order from the drop-down list.

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In case you select the option Any Other Order, you need to specify the order.

6. In the Demand ID field, enter the Demand Number against which the amount was deposited to the government .

7. In the Order No. field, enter the Order Number.

8. Select the Order Date using the calendar.

9. In the Order Issuing Authority field, enter the name of the authority who issued the order.

10. Select whether the Debit entry is from Cash or ITC Ledger using the Debit Entry From drop-down list

11. In the Debit Entry No. field, enter the Debit entry number.

12. Click the ADD buttton.

13. Enter the amounts in Details of Refund Amount to be claimed section that you want to claim as refund.

Notes:

  • The entered amount is subject to adjustment of recoverable amount.
  • It is advised that you discharge your recoverable liabilities at the earliest.

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

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.
  • In case you wish to get the refund credited in another bank account that does not appear in the drop-down list, you should first make sure that the said bank account is mentioned in your registration in the GST Portal. If not, then please add that bank account first by filing Amendment of Registration (non-core) form.

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

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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 the My Saved / Submitted Applications option under Refunds.
  • Saved applications are stored in the system for 15 days, after which they get automatically deleted. Taxpayer have to submit the application form within 15 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.

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16. Click the PROCEED button.

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17. Check the declaration box.

18. 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.

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Notes:

  • The system generates an ARN and displays it in a confirmation message, indicating that the refund application has been successfully filed.
  • GST Portal sends the ARN at registered email and mobile of the Taxpayer by e-mail and SMS.
  • Filed applications (ARNs) can be downloaded as PDF documents using the My Saved / Submitted Applications option under Refunds.
  • Filed applications can be tracked using the Track Application Status option under Refunds.
  • Once the ARN is generated on submission of form RFD-01, 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.
  • Open the ARN receipt downloaded on your machine and click the Print icon to take the print out of the filed refund application.
  • The disbursement is made once the concerned Tax Official processes the refund application.

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