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

A. FAQS on Refund on Account of Assessment/Provisional Assessment/ Appeal/ Any Other Order

1. Who can file the refund application on account of assessment/provisional assessment/ appeal/ any other order?

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.

Taxpayer can claim refund by providing order details. For a single order, refund application can be filed once.

2. What are the relied upon documents which I have to upload with refund application on account of assessment/provisional assessment/ appeal/ any other order?

You have to upload documents as are required to be filed along with Form RFD-01A, as notified under CGST Rules or Circulars issued in the matter and other such documents the refund sanctioning authority may require.

You need to upload the copy of the order issued to you by the tax authorities, based on which you are claiming refund.

Taxpayers have an option to upload upto 4 documents with the refund application, of size up to 5MB each. Therefore, any supporting document can be uploaded by the taxpayer, if required.

3. To whom should I file my application with?

The taxpayer shall file the refund application in Form RFD-01A on GST portal. Taxpayer shall choose ground of refund as “On account of Assessment/Provisional assessment/Appeal/Any Other Order” for claiming refund. After filing, refund application shall be assigned to Refund Processing Officer and refund applicant can track the status of refund application.

4. Can I save the application for refund?

Application for refund can be saved at any stage of completion for a maximum time period of 15 days from the date of creation of refund application. If the same is not filed within 15 days, the saved draft will be purged from the GST database.

Note: To view your saved application, navigate to Services > Refunds > My Saved/Filed Applications option.

5. Do I need to upload any statement of invoices for claiming refund?

There is no specific statement of invoices required to be uploaded by taxpayer for claiming refund. But in case, taxpayer wants to upload any details for claiming the refund, then he may upload such documents using upload functionality to substantiate the refund amount claimed.

6. Can I preview the refund application before filing?

Yes, you can preview the refund application in PDF format to check for any inconsistency or discrepancy before filing on the GST Portal.

7. How can I track the status of application for refund?

To track your filed application, navigate to Services > Refunds > Track Application Status option.

8. What is ARN?

Once the refund application is filed, Application Reference Number (ARN) receipt would be generated and ARN would be sent to your registered e-mail address and mobile number.

9. Where can I download my filed refund application?

Navigate to Services > User Services > My Applications link to download your filed refund application.

10. What happens when refund application is filed?

  • GST Portal generates an ARN and displays it in a confirmation message, indicating that the refund application has been successfully filed.
  • GST Portal sends the ARN to registered e-mail ID and mobile number of the registered taxpayer.

11. Whether there is any ledger entry on filing refund application?

As the taxpayer is claiming refund of the tax amount already paid by him, there is no ledger entry in Electronic Cash/ Credit Ledger.

12. When / how will the refund Form RFD-01A be processed?

Once the ARN is generated on filing of refund application in Form RFD-01A, the refund application along with the documents attached while filing the form would be assigned to Refund Processing Officer for processing the refund. Tax payer can track the status of refund application using track status functionality.

The application will be processed and refund will be disbursed by the Jurisdictional Authority after scrutiny.

B. Manual on Refund on Account of Assessment/Provisional Assessment/ Appeal/ Any Other Order

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

To file the application for refund on account of Assessment/Provisional Assessment/ Appeal/ Any Other Order on the GST Portal, perform 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.

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3. The Select the refund type page is displayed. Select the On account of Assessment/Provisional assessment/Appeal/Any Other Order option.

4. Click the CREATE button.

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5. The GST RFD-01A – On account of Assessment/Provisional assessment/ Appeal/ Any Other Order page is displayed.

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

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Note: In case, you select “Any Other Order” option from the drop-down list, you need to provide the type of order in the Specify type of order text box.

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7. In the Demand ID field, enter the demand ID.

Note:

  • Taxpayer should provide the demand ID number of the demand, if taxpayer has paid the tax amount against any demand raised against taxpayer, which would be available in the taxpayer’s liability register.
  • If any amount is paid towards the demand raised, the payment reference numbers for the payment towards demand needs to be provided by the taxpayer. System would validate the payment reference numbers provided by the taxpayer from the database.

8. In the Order No. field, enter the order number. Order details are mandatory.

9. Select the Order Date using the calendar.

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

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11. Enter the amount of refund to be claimed in the “Details of Refund Amount to be claimed” Table.

12. You can click the hyperlink Click to view Electronic Liability Ledger to view details of Electronic Liability Ledger that displays your liabilities/ dues of Returns and other than Returns.

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12.1. Click the GO BACK TO REFUND FORM to return to the refund application page.

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13. Select the Bank Account Number from the drop-down list.

14. Under section Upload Supporting Documents, you can upload supporting documents (if any).

Note: Taxpayer should upload the order copy, for which the refund is claimed.

15. Click the ADD DOCUMENT button.

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16. Click the Delete button, in case you want to delete any document.

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17. Click the SAVE button.

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18. A success message is displayed that application is saved on the top of the page.

Note:

  • To view your saved application, navigate to Services > Refunds > My Saved/Filed Application command.
  • Application can be saved at any stage of completion for a maximum time period of 15 days from the date of creation of refund application. If the same is not filed within 15 days, the saved draft will be purged from the GST database.

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19. Click the PREVIEW button to download the form in PDF format.

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20. Form is downloaded in the PDF format.

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21. Click the PROCEED button.

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22. Select the Declaration checkbox.

23. In the Name of Authorized Signatory drop-down list, select the name of authorized signatory.

24. Click the FILE WITH DSC or FILE WITH EVC button.

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In Case of DSC:

a. Click the PROCEED button.

b. Select the certificate and click the SIGN button.

In Case of EVC:

a. Enter the OTP sent to email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.

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25. The success message is displayed and status is changed to Submitted. Application Reference Number (ARN) receipt is downloaded and ARN is sent on your e-mail address and mobile phone number. Click the PDF to open the receipt.

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 to registered e-mail ID and mobile number of the registered taxpayer.
  • Filed applications (ARNs) can be downloaded as PDF documents using the My Applications option under Services.
  • Filed applications can be tracked using the Track Application Status option under Refunds.
  • Once the ARN is generated on filing of form RFD-01A, refund application shall be assigned to refund processing officer for processing. The application will be processed and refund status shall be updated.
  • The disbursement is made once the concerned Tax Official processes the refund application.

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26. ARN receipt is displayed.

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Also Read- GST Refund on A/c of Assessment/Provisional Assessment/ Appeal/ any other Order enabled

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