Documentary evidences required for filing refund claim under GST has been provided under the provisions of Section 54(4) read with Rule 89(2).
| In case where refund is on account of | Documentary evidence to be submitted |
|---|---|
| A Judgement, decree, order/direction of Appellate Authority/Tribunal or any Court | (i) The reference number of the order and the copy of order passed by the proper officer or an Appellate Authority/Tribunal or Court resulting in such refund or (ii) The reference number of the payment of the amount specified in section 107(6) and section 112(8) claimed as refund (i.e amount to be deposited at the time of filing an appeal before the Appellate Authority/Tribunal). |
| Export of Services | (i) Statement containing the number and date of invoices and (ii) The relevant Bank Realization Certificates (BRC) or Foreign Inward Remittance Certificates (FIRC), as applicable |
| Export of Goods other than Electricity | (i) A statement containing the number and date of shipping bills or (ii) bills of export and the number and date of relevant export invoices. |
| Export of Electricity | (i) A statement containing: (a) number and date of the export invoices, (b) details of energy exported, (c) tariff per unit for export of electricity as per agreement, (ii) copy of the Statement of Scheduled Energy for exported electricity by Generation Plants and (iii) copy of agreement detailing the tariff per unit |
| Upward revision in price of the goods subsequent to exports | A statement containing: (i) number and date of export invoices along with copy of the invoices; (ii) the number and date of shipping bills or bills of export along with copy of shipping bills or bills of export, (iii) the number and date of Bank Realization Certificates (BRC) or Foreign Inward Remittance Certificates (FIRC) in respect of such shipping bills or bills of export along with the copy of such BRC/FIRC. (iii) The details of: (a) refund already sanctioned, (b) the number and date of relevant supplementary invoices or debit notes issued subsequent to the upward revision in prices along with copy of such supplementary invoices/debit notes. (iv) The details of: (a) payment of additional amount of IST, (b) proof of payment of such additional amount of integrated tax and interest paid thereon, (c) number and date of FIRC in respect of additional FOREX received in respect of upward revision in price of exports along with copy of such FIRC. Certificate issued by a Chartered Accountant or a Cost Accountant to the effect that the said additional FOREX remittance is on account of such upward revision in price of the goods subsequent to the exports. Copy of contract or other documents as applicable. A reconciliation statement reconciling the value of supplies declared in supplementary invoices, debit notes or credit notes issued along with relevant details of BRC/FIRC. |
| Supply of goods made to SEZ unit/developer | Statement containing the number and date of invoices as provided in Rule 46 along with the evidence regarding goods admitted in full for authorized operations as endorsed by the specified officer of SEZ. |
| Supply of services made to SEZ unit/developer | Statement containing the number and date of invoices, the evidences regarding the receipt of services for authorized operations as endorsed by the specified officer of SEZ, and the details of payment along with proof thereof, made by the recipient to the supplier for authorized operations as defined under the SEZ Act,2005 |
| In addition a declaration to the effect that tax has not been collected from the SEZ unit/developer is also required to be furnished. |
| Deemed Exports | Statement containing the number and date of invoices along with an: (i) acknowledgement by the jurisdiction Tax officer of the Advance Authorisation (AA) holder or Export Promotion Capital Goods (EPCG) Authorisation holder, as the case may be, that the said deemed export supplies have been received by the said AA/EPCG Authorisation holder, as a copy of the tax invoice under which such supplies have been made by the supplier, duly signed by the recipient EOU that said deemed export supplies have been received by it. (ii) undertaking by the recipient of deemed export supplies that no ITC on such supplies has been availed by him. (iii) undertaking by the recipient of deemed export supplies that he shall not claim the refund in respect of such supplies and the supplier may claim the refund. |
| Refund of any unutilised ITC accumulated on account of inverted duty structure | A statement containing the number and the date of the invoices received and issued during a tax period |
| Finalisation of provisional assessment | Reference number of the final assessment order and a copy of the said order |
| Tax wrongly collected and paid to the Government | Statement showing the details of transactions considered as intra-state supply but which is subsequently held to be inter-state supply |
| Excess payment of tax | Statement showing the details of the amount of claim on account excess payment of tax |
| Agreement or contract for supply of service has been cancelled or terminated and the refund is claimed by an unregistered person | (a) A statement of invoices showing: Invoice number, date, value, tax paid, and payment details (b) Copies of invoices and proof of payment made to the supplier (c) A copy of the agreement or contract signed with the supplier (d) A cancellation or termination letter issued by the supplier (e) Proof of refund received from the supplier after cancellation (f) A certificate from the supplier confirming that: (i)GST has been paid on the invoices (ii)No credit note has been issued to adjust the tax (iii)No refund has been or will be claimed by the supplier for the same tax amount |
Note : Documentary evidence pertaining to passing of incidence of tax
In case the refund amount does not exceed Rs.2Lakh, a declaration needs to be furnished to establish that there is no unjust enrichment in the case of the applicant.
In case the refund amount exceed Rs.2 lakh a certificate in Annexure 2 of Form GST RFD-01 needs to be submitted by a Chartered Accountant or a Cost Accountant to the effect that there is no unjust enrichment in the case of the applicant.
Neither a declaration nor a certificate is required in the following cases:
- Refund of tax paid on export of goods or services or both or on inputs or input services used for export purposes;
- Refund of unutilised ITC in case of zero-rated supplies made without payment of tax or on account of inverted duty structure;
- Refund of tax paid on supply which is not provided either wholly or partially and for which invoice has not been issued or where a refund voucher has been issued.
- Refund of tax in pursuance of Section 77, i.e tax paid on transaction treating it as an intra-state supply, but which is subsequently held to be an inter-state supply or vice-versa.
- Tax or interest borne by such other class of applicants as the Government may, on the recommendations of the Council, by notification.
Note : A declaration by the applicant or a Certificate from a Chartered Accountant or a cost accountant is not required if the refund is claimed from the available balance in Electronic Cash ledger.
The copy of Form RFD-01 along with the Annexure 1 & 2 can be downloaded from here.
🔗 Also see how to apply for GST Refunds
