GST Refund Application

RFD-01 and RFD-01A

Any taxpayer can file a refund claim in form RFD-01 under GST on the GST portal. RFD-01A refers to the offline application of refund that is no longer in use. A refund will be issued only when the refund exceeds Rs.1,000 in value.

RFD-01 is an essential form for claiming a refund of GST for several types of refunds. The procedure laid down for applying for a refund under GST law is different under different scenarios, as explained in the refund process article. This article focuses on the RFD-01 form, contents, format, time limit to file, origination, prerequisites, etc.

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Who should file the application in RFD-01 or RFD-01A?

In all the cases, except deemed export and SEZ supplies, the taxpayer who makes the supplies is eligible for the refund claim of accumulated ITC regarding exports (without payment of tax). Any taxpayer can claim a refund of excess cash balance in an electronic cash ledger or tax paid in excess by error.

If deemed exports and SEZ supplies, either the recipient or the supplier can apply for a refund of taxes paid. For a particular invoice of deemed exports, both the supplier and the recipient cannot apply to claim a refund. Suppose the supplier applies for a refund, then a declaration must be taken from the recipient that he is not claiming the refund against that supply.

Types of Refunds where RFD-01/01A is Applicable

  • IGST paid on zero-rated supplies – Exports of service (with tax payment) and supply to SEZ units or developers.
  • ITC on exports of goods or services under the letter of undertaking or bond, without tax payment.
  • Claims in case of deemed exports by recipients or suppliers.
  • Refund claims on account of inverted duty structure.
  • Excess balance in Electronic cash ledger.
  • Excess tax paid erroneously.
  • Refund due to assessment or provisional assessment or appeal or any other order.
  • Tax paid towards intrastate supply that was later held to be interstate or vice versa.
  • Refund in miscellaneous cases, to be specified while applying.

Cases where RFD-01 and RFD-01A should not be filed

RFD-01 or RFD-01A has to be filed for all cases of refund claims except the below mentioned:

  • Export of goods involving payment of export duty
  • Exports of goods where IGST is paid, and shipping bill is by default considered an application for refund.
  • Cases where the supplier avails the drawback scheme of the CGST/SGST/IGST paid on the supplies
  • UN or embassies and certain persons notified
  • Casual taxable persons/non-resident taxable persons

Prerequisites for applying for a Refund

In case of applying for a refund of tax paid or the accumulated ITC without payment of output tax in case of zero-rated supplies and deemed exports, the applicant should have filed the GSTR-1 and GSTR-3B of the month such supplies are made.

Care is to be taken to fill up GSTR-1 for the applicable Table 6A for exports, Table 6B for supplies made to SEZ units/SEZ developer, and Table 6C for deemed exports. Also, GSTR-3B has to be filled up in Table 3.1(b) and filed in line with the GSTR-1.