GST – Filing of Refund Application

Error-free Filing of Refund Application with Accountant
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Overview

Under the Taxation system, there are instances where GST is paid more than the GST liability owing to mistake or omission, and then there arises a need for a refund of such excess GST paid. There are further cases where such refund can be claimed:

  • Refund of unutilized ITC on account of exports without payment of tax
  • Refund of tax paid on export of goods or services with payment of tax
  • Refund of unutilized ITC on account of supplies made to SEZ unit/SEZ developer without payment of tax
  • Refund of tax paid on supplies made to SEZ unit/SEZ developer with payment of tax
  • Refund of unutilized ITC on account of accumulation due to inverted duty structure
  • Refund to the supplier of tax paid on deemed export supplies
  • Refund to the recipient of tax paid on deemed export supplies
  • Refund of excess balance in the electronic cash ledger
  • Refund of excess payment of tax
  • Refund of tax paid on intra-state supply, which is subsequently held to be inter-state supply and vice versa
  • Refund on account of assessment/provisional assessment/appeal/any other order
  • Refund on account of issuance of refund vouchers for taxes paid on advances against which goods or services have not been supplied
  • Refund on ‘any other’ ground or reason

Documents Required

  • Refund for export: A relevant invoice of the transaction along with 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 must also be provided.
  • Refund for ITC: a statement containing invoice details as prescribed in the GST refund rules must be submitted.
  • Refund for supply to SEZ: an endorsement from the Proper Officer evidencing receipt of such goods/ services in the SEZ along with the Tax Invoice. Further, the applicant shall produce a declaration from the SEZ unit stating that the applicant has yet to avail input tax credit of tax from the supplier.
  • Refund on account of order: any order or judgment of appellate authority or court, the reference number of the order giving rise to refund should be given along with the relevant tax invoices.

Timeline

  • 1 Day: Gathering Information from the Client
  • 1-2 Days: Preparing documents accordingly
  • 1 Day: Filing

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    Frequently Asked Questions

    1. What is the time limit for claiming refunds?

    A person claiming a refund is required to file an application before the expiry of two years from the “relevant date” as given in the Explanation to section 54 of the CGST/SGST Act.

    2. What is the time limit for sanctioning of any refund claimed?

    Refund has to be sanctioned within 60 days from the date of receipt of application complete in all respects. If a refund is not sanctioned within the said period of 60 days, interest at the rate notified will have to be paid in accordance with section 56 of the CGST/SGST Act. However, in the case where a provisional refund to the extent of 90% of the amount claimed is refundable in respect of zero-rated supplies made by certain categories of registered persons in terms of sub-section (6) of section 54 of the CGST/SGST Act, the provisional refund has to be given within 7 days from the date of acknowledgment of the claim of refund. However, these timelines may vary in certain instances.

    3. What are the circumstances where refund can be withheld by the department?

    • A refund can be withheld in the following circumstances:
    • If the person has failed to furnish any return till he files such return;
    • If the registered taxable person is required to pay any tax, interest, or penalty which has not been stayed by the appellate authority/Tribunal/ court, till he pays such tax interest or penalty; The proper officer can also deduct unpaid taxes, interest, penalty, late fee, if any, from the refundable amount – Section 54(10) (d) of the CGST/SGST Act
    • The Commissioner can withhold any refund, if, the order of refund is under appeal and he is of the opinion that grant of such refund will adversely affect revenue in the said appeal on account of malfeasance or fraud committed – Sec.54 (11) of the CGST/SGST Act.

    4. What is the minimum threshold of any refund claimed?

    No refund shall be granted if the amount is less than Rs.1000/-. [Sec.54 (14) of the CGST/SGST Act].

    5. What is the time period for correcting the deficiencies in the refund claimed?

    Deficiencies, if any, in the refund claim has to be pointed out within 15 days. A form GST RFD-03 will be issued by the proper officer to the applicant pointing out the deficiencies through the common portal electronically requiring him to file a refund application after rectification of such deficiencies.

    6. What happens when a refund claimed is rejected?

    When the proper officer is satisfied that the claim is not admissible he shall issue a notice in Form GST RFD-08 to the applicant requiring him to furnish a reply in GST RFD -09 within fifteen days and after consideration of the applicant’s reply, he can accept or reject the refund claim and pass an order in Form GST RFD-06 only.

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