How can I submit the application for refund on account of Exports of Services with Payment of Tax?
To submit the application for refund on Account of Exports of services with Payment of Tax 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 Refund on account of Exports of services- with payment of tax radio button.
4. Select the tax period (year and month) for which the refund application needs to be filed.
5. Click the CREATE button corresponding to your selected refund type.
6. In the Table Refund claimed, enter Integrated Tax and CESS amount.
The Refund amount claimed should be less than Integrated Tax and CESS amount mentioned in GSTR-3B (Table 3.1b i.e. Integrated Tax CESS under “Outward Supplies zero rated”).
7. Select the Bank Account Number from the drop-down list.
9. Click the SAVE button.
Note: To view your saved application, navigate to Services > Refunds > My Saved/Submitted Application command.
Application can be saved at any stage of completion for a maximum time period of 15 days. If the same is not submitted within 15 days, the saved draft will be purged from the GST database.
10. Select the declaration checkbox.
11. Click the PROCEED button.
12. Select the Verification checkbox.
13. In the Name of Authorized Signatory drop-down list, select the name of authorized signatory.
14. Click the SUBMIT WITH DSC or SUBMIT WITH EVC button.
In Case of DSC:
In Case of EVC:
15. A success message is displayed, and the status is changed to Submitted. The Application Reference Number (ARN) receipt is downloaded.
16. Open the Refund ARN Receipt downloaded as a PDF document.
17. The Refund ARN Receipt is displayed.
Once Application Reference Number (ARN) is generated, take a print of Application and submit to the Jurisdictional Authority manually along with other relied upon documents as required under RFD-01.