List of Documents required for GST Refund Processing

Documentary evidence required for GST Refund Processing

Exports of goods without payment of IGST

The application shall be accompanied by any of the following documentary evidences in Form GST RFD-01, as applicable:

Print out of GSTR RFD-01A& ARN.

GSTR-3B/ GSTR-3/GSTR 1 of particular month

Undertaking as per para 2.0 of circular 24/2017

Undertaking of no prosecution as per Rule 91 (1) of CGST Rules 2017.

Statement 3 (Rule 89 (2) (b) & (c))

Statement 3A Rule 89 (4) (Calculation of refund).

Export Invoices & input service invoices.

BRC/FRC Details.

Declaration 1: Application for refund has not been filed with any other authority.

Declaration 2: No refund has been claimed against the relevant invoices (ITC)

Declaration 3: Applicant has not contravened rule 91(1) of CGST Rules 2017  Requirement of no prosecution for last 5 years

Declaration 4:as per GST RFD-01 from

Declaration 5: Drawback not availed

Declaration 6: Declaration on unjust enrichment

Exports of services with or without payment of IGST

The application shall be accompanied by any of the following documentary evidences in Form GST RFD-01, as applicable:

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).of CGST Rules 2017

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) of CGST Rules 2017

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.

Zero Rated Supplies to SEZ unit/ SEZ developers

The application shall be accompanied by any of the following documentary evidences in Form GST RFD-01, as applicable:

Printout of GST RFD-01A & ARN.

GSTR-3B/GSTR-3 Print of Particular Month.

Statement-4 as per rule 89(2) (d) & (e)

Undertaking by claimant as per para 2.0 of circular 24/2017

Endorsement from proper officer evidencing receipt of goods in SEZ (Provision Rule 89 of CGST Rules 2017).

Undertaking of no prosecution under Rule 91 (1) of CGST Rules 2017 .

Tax invoices as per rule 46 of CGST Rules 2017

Undertaking by SEZ developer/Unit as it has not claimed ITC.

Excess cash in cash ledger

Printout of RFD-01A & AMN

Printout of GSTR-3B/3 of particular month

Statement-7 Rule 89(2) (k)

Printout of cash & credit ledger

ITC accumulated due to inverted tax structure

Printout of GST RFD-01A  & ARN

GSTR-3B/GST-3 of month

Undertaking : Para 2.0 of circular 24/2017

Undertaking of no prosecution as per Rule 91 (1) of CGST Rules 2017 .

Refund Amount as per Rule 89(5) of CGST Rules 2017 :

Statement 1 Rule 89(2) (h) of CGST Rules 2017  and section 54(3) (ii) of CGST Act 2017

Self declaration of unjust enrichment  along with CA certificate if amount is more than 2 lacs

Deemed Export

Declaration of GST RFD-01 – (Claimed out not exceed ITC)

Undertaking as per notification No. 49/2017 by receipt of the supply saying no claim of Refund & ITC

Statement -5B Rule 89(2) (g) of CGST Rules 2017

Printout of GSTR- 3B/GSTR-3

Print out of GSTR RFD-01 & /ARN

Undertaking of no prosecution Rule 91(i)

Undertaking by claimant as per Para 2.0 of circular 24/2017

Circulars on GST Refund

Circular No 15/2018 Custom : PAN Based Refund of GST allowed : Dated 06.06.2018

Circular No 45/19/2018 GST : Refund issue Clarified by CBIC : Dated 30th May 2018

Circular No 12/2018 Customs : Sanction of pending IGST refund claims : 29th May 2018

Circular No 40/14/2018 GST : Furnishing of Bond/LUT for exports : Clarification by CBIC

Circular No 37/11/2018 GST dated 15th March,  2018: exports related refund issues clarified by CBEC

Circular No. 24/24/2017 – GST dated 21st December 2017  : Manual filing of Refund : Inverted duty structure, deemed exports & excess balance in electronic cash ledger

Circular No 17/17/2017 GST dated 15th November 2017: Refund of zero-rated supplies : Manual filing and processing

Circular No 8/8/2017 GST : Furnishing of Bond/LUT for exports

 

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