Exporters have the option to export goods or services either with or without paying GST. If GST is paid at the time of export, the exporter can claim a refund by filing Form RFD-01 within two years from the date of export. The application must be complete and supported by documents including GSTR-3B printouts, Statement-2, and necessary undertakings like BRC/FIRC and declarations against unjust enrichment (with CA certificate if the amount exceeds Rs.2 lakhs). The process requires an acknowledgment within 15 days of filing. For eligible zero-rated supplies, a provisional refund of up to of the claimed amount may be issued within seven days. The final refund order is typically issued within 60 days if the application is complete. Rejection can occur due to incomplete applications, incorrect selection of the refund type, wrong bank details (IFSC code), or failure to file within the two-year statutory limit.
STEP BY STEP PROCESS FOR FILE THE APPLICATION FOR GST REFUND
Firstly, you will file a application in Form RFD-01 and it must be filed within a period of two years from the date of export.
After filing the application and the timeline of the refund will be started.
If after filing up the application the department issues any deficiency in the application the applicant must file a reply within 15 days of the deficiency
in case of qualified cases such as exports for zero rated supplies then up to 90% of the requested amount may be released within seven days from the application.
If the application is complete in all respect and documents are complete then officer will issue a refund order.
WHAT IS THE REASON FOR REJECTION OF THE APPLICATION OF REFUND
If the application is not complete in all respect and document attached are also in completed
If you have selected the wrong type of refund application then the department will reject the application.
If you entered a wrong IFSC code in the application then the department have option to reject the application
The application for the refund not filed within a period of two year from the date of export then department has often to reject the application.
REFUND TIMELINE AND DELAYS
Acknowledgement Will Be Issued Within 15 Days From The Dead Filing Of Application
Provisional Refund Issued Within Seven Days From The Zero Rated Supplies.
Final Refund Will Be Issued Within 60 Days From The Date Of Filing The Application.
DOCUMENTS REQUIRED FOR FILING AN APPLICATION FOR GST REFUND FOR EXPORT
- PRINT OUT OF GSTRFD-01 A & ARN PRINT OUT.
- GSTR-3B/ GSTR-3 PRINT OUT OF PARTICULAR MONTH.
- STATEMENT-2 AS PER RULE 89 (2) (C).
- UNDERTAKING BY CLAIMANT AS PER PARA 2.0 OF CIRCULAR 24/2017.
- EXPORT & INPUT SERVICES INVOICES.
- BRC/FIRC
- UNDERTAKING OF NO PROSECUTION RULE 91 (1)
- DECLARATION AS PER GST RFD-01 FROM
- DECLARATION NO DRAWBACK AVAILED
- DECLARATION NO EXPORT DUTY IS ON EXPORT
- DECLARATION OF UNJUST ENRICHMENT ALONG WITH CA CERTIFICATE IF AMOUNT IS MORE THAN 2 LACS.
TIME LIMIT FOR CLAIMING THE GST REFUND
- The timeframe for applying for a refund application is within two years from the relevant date, which is as follows:
| Reason for claiming GST Refund | Relevant Date |
| Excess payment of GST | Date of payment |
| Export or deemed export of goods or services | Date of dispatch/loading/passing the frontier |
| ITC accumulates due to zero-rated supplies or export of goods or services. | Date of issue of invoice or the date of payment received as the case may be. |
| Finalization of provisional assessment | Date on which tax is adjusted |
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Feel free to contact if you have any query related to the GST Refund on exports on 8279255794 and you can find me on YouTube by CS PIYUSH GOYAL.
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