Ans: You may comply with the activities as specified below:
1. You have to file refund application in Form RFD – 01A at GST Portal and you can file for refund of multiple tax period in one refund application.
2. You have to provide turnover of Zero-Rated supplies to SEZ unit and SEZ Developer and Adjusted Total Turnover for the period refund is sought for.
3. The Net ITC auto populated can be edited downwards. The Net ITC in table “Computation of Refund to be claimed” is auto-populated by the system and can be edited downwards considering net ITC availed for the heads of CGST/SGST/IGST together and Cess in the return for the respective tax period for which refund is claimed excluding any ITC related to Capital Goods, transition ITC that may have been posted in the ledger on account of transition ITC claims in the said period as well as refund claimed under Rule 89(4A) (deemed export) and/ or (4B) (merchant exporter or export).
4. System will auto calculate the eligible refund amount and post in the last column of table “Maximum refund amount to be claimed.”
5. The system also indicates balances in each head of the taxpayer’s Electronic Credit ledger at the end of the tax period (balance amount remaining after the return for the said period is filed) and the balance when he is filing the refund application.
6. The taxpayer has to enter the amount of refund claimed in such a manner that the amount in each head is equal to or lower than the lowest balance in each head of Electronic Credit Ledger indicated above and the total refund should not exceed the “Maximum Refund that can be claimed”.
7. Applicant has to be careful while furnishing values in Form RFD -01A, as no rectification in application is allowed after its filling.
8. Applicant has to ensure that he has filed the return GSTR-1 and GSTR- 3B for the all the tax periods pertaining to which Refund is claimed.
9. Balance in ITC ledger should be sufficient in each head (IGST/CGST/SGST/UTGST/CESS).
10. He should have supplied goods/service on account of which he is claiming ITC refund. In case of Supply of Goods, tax payer shall provide Shipping Bill and EGM details.
11. Once Application Reference Number (ARN) is generated, refund application filed shall be assigned to Jurisdictional Refund Processing Officer for processing. Refund applicant can track the status of refund application filed using “Track Application status” functionality on the portal.
Note: Form RFD 01A for a period can be filed only after filing of valid Form GSTR-1 and Form GSTR-3B for that particular Return Period.
12. The Invoice details given under Form GSTR – 1/ Table 6B of Form GSTR – 1 and given under refund statement should be same.
Ans: 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. Statement 5 shall be uploaded by taxpayer for claiming refund having details of invoices.
Ans: The following conditions must be met for being eligible to file the refund application in form GST RFD-01A to claim refund on account of supplies made to SEZ unit / SEZ developer (without payment of tax):
1. The Taxpayer is registered with GST Portal and holds an active GSTIN during the period for which refund is being applied for.
2. Form GSTR-1 and Form GSTR-3B must have been filed for all the tax periods for which refund is intended to be claimed.
3. The taxpayer has made supplies to SEZ unit/ SEZ Developer.
Ans: Refund application on account of supplies made to SEZ unit / SEZ developer (without payment of tax) can be filed for the amount that is lowest of the following:
1. Balance in Electronic Credit Ledger at the end of the tax period/periods for which refund is claimed (balance remaining after return for that period/periods filed)
2. Balance in Electronic Credit ledger at the time of filing of refund application
3. Eligible amount calculated based on formula, calculated as “(((Turnover of Zero Rated Supply of Goods and Services) x (Net Input Tax Credit)) ÷ Adjusted Total Turnover)”
Note: For more details, please refer the User Manual that provides step-by-step instructions on filling-out form RFD-01A and filing the refund application for claim on account of supplies made to SEZ unit / SEZ developer (without payment of tax).
Ans: The taxpayer shall file the refund application in Form RFD-01A on GST portal. After filing, refund application shall be assigned to Refund Processing Officer and refund applicant can track the status of refund application.
Ans: Yes, you can file for refund of multiple tax period in one refund application.
Ans: Yes, you can file for nil refund for multiple tax period in one refund application.
Ans: Yes, nil period of refund be combined with the period in which there is refund in one application.
Let us suppose you want to file tax refund from Apr-Sep month, where you want to file nil refund for May-Jun month. There are two ways in which you can file your refund application.
a. You can select Tax Period as Apr-Apr and file normal refund application. You can then select May-Jun and file Nil refund application. And, select Jul-Sep and file normal refund application.
b. You can select Tax Period as Apr-Sep and file normal refund application.
Ans: Application for refund can be saved at any stage of completion for a maximum time period of 15 days. 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.
Ans: No. Statement of invoices is mandatory for filing refund application.
The statement uploaded by taxpayer would be validated with the data already declared by the taxpayer while filing return. Only after this data is validated, the taxpayer would be able to file the refund application.
Ans: Navigate to Services > Refunds > Application for Refund > Select the refund type > Download Offline Utility link.
Ans: Download Offline Utility is provided to enter and upload details in Statement 5 of invoices against which refund is being claimed.
Ans: Validate Statement button is used to validate invoice data provided by the taxpayer from Form GSTR-1 declared data.
Ans: Yes, you can change data even after you have validated the uploaded statement. If you want to update/delete the statement, then you would have to first delete the whole statement by clicking the DELETE STATEMENT button and upload a new statement of invoices again if needed.
Ans: To download the invoices that have been uploaded successfully on the GST Portal, you can click on the hyperlink Download Unique Invoices.
Ans: To download the invoices that have not been uploaded successfully along with error details on the GST Portal, you can click on the hyperlink Download Invalid Invoices.
Ans: In case any statement is validated with error, click the Download Invalid Invoice link. Open the invalid invoice excel sheet. Error details are displayed. You can only rectify the error details in the JSON file and upload on the GST Portal again by clicking the CLICK HERE TO UPLOAD button.
Ans: If you don’t have any error and statement has been validated, and then you want to update/delete the statement, then you would have to first delete the whole statement by clicking the DELETE STATEMENT button and upload a new statement of invoices again if needed.
Ans: For offline utilities, there is no server date available and hence the utility will have to depend on local system date for validation. In case your system has incorrect date, such issues can come.
Ans: Yes, you can preview the refund application in PDF format to check for any inconsistency or discrepancy before filing on the GST Portal.
Ans: The purpose of this declaration is to certify that the SEZ unit/ SEZ developer has not availed ITC of the tax paid by the applicant, which is covered under this refund claim.
Ans: To track your filed application, navigate to Services > Refunds > Track Application Status option.
Ans: 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.
Ans: Navigate to Services > User Services > My Applications link to download your filled/filed refund application.
Ans: Yes, you can view the debit entry in the Electronic Credit Ledger for the amount claimed as refund.
Ans: 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.