GST RFD – 01
Application for Refund
Bills
Forms
GST RFD – 01 of GST – Refund – Final Draft Rules 18-5-2017
FORM-GST-RFD-01
–
=============
Document 1FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
Select: Registered / Casual/ Unregistered/Non-resident taxable person
1. GSTIN/Temporary ID:
2. Legal Name:
3.
Trade Name, if any:
4.
Address:
5. Tax Period:
From
To
6. Amount of Refund Claimed:
7.
10
10
Act
Tax Interest
Penalty
Fees
Others
Total
Central Tax
State/UT Tax
Integrated Tax
Cess
Total
Grounds of Refund Claim: (select from the drop down):
a.
Excess balance in Electronic Cash ledger
b. Exports of services- With payment of Tax
C.
d.
Exports of goods / services- Without payment of Tax, i.e., ITC accumulated
On account of assessment/provisional assessment/ appeal/ any other order
i. Select the type of Order:
Assessment/ Provisional Assessment/ Appeal/ Others
ii. Mention the following details:
1. Order No.
2.
Order Date
3.
Order Issuing Authority
4.
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ank Branch
:
f.
IFSC
g.
MICR
:
9.
Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes
No â˜
DECLARATION
I hereby declare that the goods exported are not subject to any export duty. I also
declare that I have not availed any drawback on goods or services or both and that I have not
claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation Status
DECLARATION
I hereby declare that the refund of ITC claimed in the application does not include
ITC availed on goods or services used for making nil rated or fully exempt supplies.
Signature
Name –
Designation/Status
ப
DECLARATION
I hereby declare that the Special Economic Zone unit /the Special Economic Zone
developer has not availed of the input tax credit of the tax paid by the applicant, covered
under this refund claim.
Signature
Name –
Designation/Status
I/We
SELF-DECLARATION
(Applicant) having GSTIN/ temporary Id
solemnly
affirm and certify that
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Date
Rate
1
2
3
Value
4
5
Taxable
value
6
Amount
Place of Supply
Integrated Tax
7
Central Tax
8
State/UT Tax
9
Cess
10
(Name of State)
11
Part B: Inward Supplies
[GSTR 2: Table 3 (Matched Invoices)]
GSTIN
Invoice details
Rate Taxable
value
of
supplier
Amount of Tax
Place of
supply
(Name
No Date Value
Integrated
Central State/
CESS
of State)
Whether input or input
service/Capital goods
(incl plant and
machinery) Ineligible for
ITC
Amount of ITC available
Integrated
Tax
Central
Tax
State/ Cess
UT
Tax
tax
UT
Tax
Tax
1
2
3
4
6
7
8
9
10
10
11
12
13
14
15
15
165
13
Note -The data shall be auto- populated from GSTR-1 and GSTR-2.
Refund Type: Exports of services with payment of tax
(GSTR-1: Table 6A and Table 9)
Statement-2
1.
GSTIN
Invoice details
Integrated Tax
BRC/FIRC
Amended
Debit Note
Credit Note
of
recipien
SAC
No. Date
Value
Rate
t
Taxable
value
Amt.
Date
No.
Value
(Integrated
Tax)
(If Any)
Integrated
Tax/
Amended
(If any)
Integrated Tax
/ Amended
(If any)
Net Integrated
Tax
= (11/8)+1
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/
Amended
(If any)
Amt.
Net Integrated
Tax
= (10/9)+11
-12
Amt.
9
10
11
12
13
6B: Supplies made to SEZ/ SEZ developer
(GSTR-5: Table 5 and Table 8)
16
GSTIN/
UIN
No.
Invoice details
Date
Rate
Value
Taxable
value
Amount
Place of
Integrated
Tax
Central State/ Cess
Tax
UT
Supply
(Name
Tax
of State)
1
2
3
4
5
6
7
8
9
10
11
Amended
Value
(Integrated
Tax)
(If Any)
12
Debit Note
Integrated
Tax /
Amended
(If any)
13
Credit Note
Integrated
Tax/
Amended
(If any)
14
Net Integrated
Tax
= (12/7) + 13
-14
15
(GSTR-2: Table 3 and Table 6)
Statement 5
Recipient of Deemed exports etc.
GSTI
Invoice details Ra
Таха
Amount of Tax
Plac
Whether
Amount of ITC available
Amend Debit
Credit Net
N
te
ble
e of
input or
ed
Note
Note
ITC
value
supp
input
Value
Integra
of
ITC
ITC
ly
service/
ted Tax
suppl
ier
Capital
(ITC
Integra
Integra
(Na
goods
Integrated Tax
ted Tax
= (17/
me
ted Tax
7) +
(incl
of
plant
)
State
Amend
ed
Amend
ed
18 19
and
Integra
Cent Stat Ce
(If
machine
ted Tax
N
Da Val
Integra
Ce
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ase of Last Return filed.
Refund on account excess payment of tax
(In case of taxpayer who filed last return GSTR-3 – table 12)
Statement 7:
Sr. No. Tax period
Reference no. of return Date of filing return
Tax Payable
Integrated Tax
Central Tax
State/ UTTax
19
Cess
1 2 3 4 5678
Annexure-2
Certificate
This is to certify that in respect of the refund amounting to INR >
(in words) claimed by M/s –
(Applicant's Name) GSTIN/ Temporary ID- for the tax period , the incidence of tax and
interest, has not been passed on to any other person. This certificate is based on the examination of the Books of
Accounts, and other relevant records and Returns particulars maintained/ furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or
clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.
20
20
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