Manual Procedure for filing Refund Under GST

Introduction:-

Procedure of Manual filing of Refund under GST regime is mention in circular no. 17/2017 and Notification No.  55/2017 DT. 15/11/2017. Find below summarized procedure and required document for filing refund application in GST-RFD-01-A. Here below procedure is only for those who export goods/services using LUT/Bond, without payment of IGST and having unutilized input credit.

Procedure as per Circular- 17/2017 DT. 15/11/2017:-

For those who paid IGST at the time of Export/ sale to SEZ

The refund of integrated tax paid on goods exported out of India is governed by rule 96 of the CGST Rules. The shipping bill filed by an exporter shall be deemed to be an application for refund in such cases. The application shall be deemed to have been filed only when export manifest or export report is filed and the applicant has furnished a valid return in FORM GSTR-3 or FORM GSTR-3B, as the case may be. Upon receipt of the information regarding furnishing of a valid return in FORM GSTR-3 or FORM GSTR-3B, as the case may be, from the common portal, the system designated by the Customs shall process the claim for refund and an amount equal to the integrated tax paid in respect of such export shall be electronically credited to the bank account of the applicant.

For without Paying IGST

  • The application for refund of integrated tax paid on zero-rated supply of goods to a Special Economic Zone developer or a Special Economic Zone unit or in case of zero-rated supply of services (that is, except the cases covered in paragraph 2.2 above and para 2.4 below) is required to be filed in FORM GST RFD-01A (as notified in the CGST Rules vide Notification No. 55/2017- Central Tax dated 15.11.2017) by the supplier on the common portal and a print out of the said form shall be submitted before the jurisdictional proper officer along with all necessary documentary evidences as applicable (as per the details in statement 2 or 4 of Annexure to FORM GST RFD – 01 i.e GSTR- Table 6A ,6B and Table 9), within the time stipulated for filing of such refund under the CGST Act.
  • The application for refund of unutilized input tax credit on inputs or input services used in making such zero-rated supplies shall be filed in FORM GST RFD-01A on the common portal and the amount claimed as refund shall get debited in accordance with sub-rule (3) of rule 86 of the CGST Rules from the amount in the electronic credit ledger to the extent of the claim. The common portal shall generate a proof of debit (ARN- Acknowledgement Receipt Number) which would be mentioned in the FORM GST RFD-01A submitted manually, along with the print out of FORM GST RFD-01A to the jurisdictional proper officer, and with all necessary documentary evidences as applicable (as per details in statement 3 or 5 of Annexure to FORM GST RFD-01 i.e GSTR-1 Table 6A,GSTR-2 Table 3 and Table 6), within the time stipulated for filing of such refund under the CGST Act.

The registered person needs to file the refund claim with the jurisdictional tax authority to which the taxpayer has been assigned as per the administrative order issued in this regard by the Chief Commissioner of Central Tax and the Commissioner of State Tax.

Step by Step Procedure to filing Refund Application

  • login in GST portal to fill Data online in GST RFD-01 A
  • Under service menu, select Refunds, Click on Application for Refund
  • Select Financial Year, Period and click on create
  • Filled Data in RFD-01 A

Amount Eligible for Refund and Refund Claimed.

Below Amount is auto populated based on above filled Data in GST-RFD-01 A

Where,-

(A) “Refund amount” means the maximum refund that is admissible;

(B) “Net ITC” means input tax credit availed on inputs and input services during the relevant period;

(C) “Turnover of zero-rated supply of goods” means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking;

(D) “Turnover of zero-rated supply of services” means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:-

(E) “Adjusted Total turnover” means the turnover in a State or a Union territory, as defined under sub-section (112) of section 2, excluding the value of exempt supplies other than zero-rated supplies, during the relevant period;

(F) “Relevant period” means the period for which the claim has been filed.

Required documents for manual filing of Refund application.

> The printout of the ARN along with application of refund shall be submitted manually in the appropriate jurisdiction.

> This form needs to be accompanied with the requisite documentary evidences (Rule-89 (2). This Form shall contain the debit entry in the electronic credit ledger of the amount claimed as refund in FORM GST RFD-01A.

> Required declaration as per Notification 55/2017 and Circular 17/2017 along with Form GST RFD-01A

Documents as per Rule-89 (2)

The application under sub-rule (1) shall be accompanied by any of the following documentary evidences in Annexure 1 in Form GST RFD-01, as applicable, to establish that a refund is due to the applicant, namely:-

> a statement containing the number and date of shipping bills or bills of export and the number and the date of the relevant export invoices, in a case where the refund is on account of export of goods;

> a statement containing the number and date of invoices and the relevant Bank Realization certificates or Foreign Inward Remittance Certificates, as the case may be, in a case where the refund is on account of the export of services;

> a statement containing the number and date of invoices as provided in rule 46 along with the evidence regarding the endorsement specified in the second proviso to 58 sub-rule (1) in the case of the supply of goods made to a Special Economic Zone unit or a Special Economic Zone developer;

> a declaration to the effect that the Special Economic Zone unit or the Special Economic Zone developer has not availed the input tax credit of the tax paid by the supplier of goods or services or both, in a case where the refund is on account of supply of goods or services made to a Special Economic Zone unit or a Special Economic Zone developer;

> a statement containing the number and the date of the invoices received and issued during a tax period in a case where the claim pertains to refund of any unutilized input tax credit under sub-section (3) of section 54 where the credit has accumulated on account of the rate of tax on the inputs being higher than the rate of tax on output supplies, other than nil-rated or fully exempt supplies.

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16 Comments

  1. Vijay Salate says:

    In the case Export of goods through Speed post or courier. then which number will be specify in the Statement-3 [rule 89(2) (b) & 89(2)(c)], instead of Shipping bill no. or EGM Details. for claiming GST Refund.

  2. MAYUR KADAM says:

    dear sir,
    IGST and CGST amount has been reversed in GSTR 3B(credit ledger for IGST and CGST is zero), since we are exporter can we file refund application as our credit ledger is zero?????
    is there any manual process?????

  3. venkataramanan says:

    We have applied for Refund of ITC for exports under LUT thro’ Assistant Commisioner of GST & They have sectioned provisionally 90%. But after sanction they have released only IGST & CGST Portion. For SGST portion
    they send intimation to Tamilnadu Government Tax authorities to release. But in TN Govt, they informed that, there is intimation regarding the refund procedure. Hence the amount is holdup for the last 15 days. Kindly anybody Clarify the procedure to get

  4. K Purushothaman says:

    Sir,
    Understand new circular has been issued just 3-4 days back reg Manual refund application to be filed to Central GST office or Local GST office (State) any news on same. We were to submit ours today but understood from Office of the dy commissioner of GST Lodhi Road, new delhi that our company name is not available with them hence could not accept the application.

  5. MANJUSHREE says:

    Respected Sir/madam
    I wrongly Pay Cess instead of SGST tax so Today we apply for Refund under GST RFD -01 A Refund Claimed for Excess payment in Electronic Cash ledger .
    I want to know when It will Came and It credit Directly to my account which mentioned in GST portal or not

    1. CA. Arjun Jhanwar says:

      You have to go to relevant officer and submit your GST RFD-01 with ARN Acknowledgement along with Electronic Cash Ledger and GST Challan for such excess payment. After that concerned officer will proceed your refund application for excess balance in electronic cash ledger.

  6. Pooja Shah says:

    My query is similar to that of GIRISH OAK.

    We are supplying Goods to SEZ Unit on Payment of IGST, We have tried to fill details in RFD 01 A. however this forms ask for Refund of ITC on Export of Goods & Services without Payment of Integrated Tax. Actually we have cleared goods on payment of IGST.

    You are requested to advise us how to claim refund.

    1. manojmalu7584 says:

      Online refund form or option is not in GST portal for those who paif IGST at the time of supply to SEZ, but option of selecting of IGST paid refund is in manual form RFD-01-A serial no. 7 option (e).

      we need to wait till online option is available

  7. GIRISH OAK says:

    Respected Sir,

    We are supplying Goods to SEZ Unit on Payment of IGST, We have tried to fill details in RFD 01 A. however this forms ask for

    Refund of ITC on Export of Goods & Services without Payment of Integrated Tax

    actually we have cleared goods on payment of IGST.

    you are requested to advise us how to claim refund.

    1. manojmalu7584 says:

      Online refund form or option is not in GST portal for those who paif IGST at the time of supply to SEZ, but option of selecting of IGST paid refund is in manual form RFD-01-A serial no. 7 option (e).

      we need to wait till online option is available

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