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Documents Required for GST Refund Claim

Documents required for filing GST refund claim has been provided under the provisions of section 54(4) read with rule 89(2).

Section 54(4) of the CGST Act stipulates that the GST refund application shall be accompanied by —

  1. Such documentary evidence as may be prescribed to establish that a refund is due to the applicant; and
  2. Such documentary or other evidence (including the  documents referred to in section 33) as the applicant may  furnish to establish  that there is no unjust enrichment (i.e. the amount of tax and  interest, if any, paid on such tax or any other amount paid in  relation  to which such refund is claimed was collected from, or paid by,  him  and the incidence of such tax and interest had not been passed on to any other person).

However, where the amount claimed as refund is less than ₹2 lakh,  it shall not be necessary for the applicant to furnish any documentary and other evidences but he may file a declaration, based on the documentary or other evidences available with  him,  certifying that there is no unjust enrichment i.e. the incidence of such tax and interest had not been passed on to any other person.

In pursuance of said provisions, rule 89(2) has provided that the application for filing of refund claim shall be accompanied by any of the following documentary evidences as applicable, in Annexure 1 of  Form GST RFD-01  for refund claim, to establish that a refund is due to the applicant:

  • the reference number of the order and a copy of the order passed by the proper officer or an Appellate Authority or Appellate Tribunal or Court resulting in such refund or 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 of appeal  before  Appellate Authority or Appellate Tribunal).
  • a statement containing the number and date of invoices and the relevant Bank Realization Certificates or Foreign Inward Remittance Certificates (BRC/FIRC), as the case may be, in a case where the refund is on account of export of services
  • a statement containing the number and date of shipping bills or bills of export and the number and date of relevant export invoices, in a case where the refund is on account of export of goods. It is important to note that realization of convertible foreign exchange is one of the conditions for export of services whereas in case of export of goods, realization of consideration is not a pre-condition. Consequently, documentary evidence in the form of a statement containing no. and date of relevant BRCs/FIRCs are not required here.
  • a 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 in case of supply of goods made to a SEZ unit or a SEZ developer.
  • a statement containing the number and date of invoices, the evidence regarding 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 a case where the refund is on account of supply of services made to a SEZ unit or a SEZ developer.
  • a declaration to the effect that the SEZ unit or the SEZ developer has not availed of the ITC of the tax paid by the supplier of goods or services or both, in a case where the refund is on account of supply of goods or services made to a SEZ unit or a SEZ developer.
  • in a case where the refund is on account of deemed exports, a statement containing the number and date of invoices along with an:
    1. acknowledgment by the jurisdictional 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, or 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.
    2. undertaking by the recipient of deemed export supplies that no ITC on such supplies has been availed of by him.
    3. 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.
  • a statement containing the number and the date of the invoices received and issued during a tax period in a case where the claim pertains to refund of any unutilised ITC accumulated on account  of inverted duty structure, [output supplies being other than nil- rated or fully exempt supplies].
  • the reference number of the final assessment order and a copy of the said order in a case where the refund arises on account of the finalisation of provisional assessment.
  • a statement showing the details of transactions considered as intra- State supply but which is subsequently held to be inter-State supply;
  • a statement showing the details of the amount of claim on account of excess payment of tax
  • a declaration to establish that there is not unjust enrichment in the case of the applicant [i.e. incidence of tax, interest or any  other  amount claimed as refund has not been passed on to any  other person], in a case where the amount of refund claimed does not exceed ₹2 lakh

    However, where the amount of refund claimed exceeds ₹2 lakh, a Certificate in Annexure 2 of Form GST RFD-01 by a Chartered Accountant or a Cost Accountant to the effect that there is not unjust enrichment in  the case of the applicant [i.e. incidence of  tax, interest or any other amount claimed as refund has not been passed on to any other person.

    Further, neither a declaration by the applicant nor  a  certificate by  a Chartered Accountant/Cost Accountant is not required to be furnished in the following cases:

    1. refund of tax paid on zero-rated supplies of goods or services or both or on inputs or input services used in making such zero- rated supplies;
    2. refund of unutilised ITC in case of zero rated supplies made without payment of tax or on account of inverted duty structure;
    3. refund of tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued, or where a refund voucher has been The expression “invoice” referred here means invoice conforming to the provisions contained in section 31.
    4. refund of tax in pursuance of section 77, i.e. tax paid tax on a transaction treating it as an intra-State supply, but which is subsequently held to be an inter-State supply or vice-versa.
    5. the tax or interest borne by such other class of applicants as the Government may, on the recommendations of the Council, by notification,

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