GST RFD – 01
Application for Refund
Bills
Forms
GST RFD – 01 of GST – Refund – Final Draft Rules 18-5-2017
FORM-GST-RFD-01
\n
\n –
\n=============
\nDocument 1FORM-GST-RFD-01
\n[See rule 89(1)]
\nApplication for Refund
\nSelect: Registered \/ Casual\/ Unregistered\/Non-resident taxable person
\n1. GSTIN\/Temporary ID:
\n2. Legal Name:
\n3.
\nTrade Name, if any:
\n4.
\nAddress:
\n5. Tax Period:
\nFrom
\nTo
\n6. Amount of Refund Claimed:
\n7.
\n10
\n10
\nAct
\nTax Interest
\nPenalty
\nFees
\nOthers
\nTotal
\nCentral Tax
\nState\/UT Tax
\nIntegrated Tax
\nCess
\nTotal
\nGrounds of Refund Claim: (select from the drop down):
\na.
\nExcess balance in Electronic Cash ledger
\nb. Exports of services- With payment of Tax
\nC.
\nd.
\nExports of goods \/ services- Without payment of Tax, i.e., ITC accumulated
\nOn account of assessment\/provisional assessment\/ appeal\/ any other order
\ni. Select the type of Order:
\nAssessment\/ Provisional Assessment\/ Appeal\/ Others
\nii. Mention the following details:
\n1. Order No.
\n2.
\nOrder Date
\n3.
\nOrder Issuing Authority
\n4. <\/p>\n
= = = = = = = =<\/p>\n
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For full text:-Visit the Source <\/a><\/p>\n
\n:
\nf.
\nIFSC
\ng.
\nMICR
\n:
\n9.
\nWhether Self-Declaration filed by Applicant u\/s 54(4), if applicable Yes
\nNo \u00e2\u02dc\u0090
\nDECLARATION
\nI hereby declare that the goods exported are not subject to any export duty. I also
\ndeclare that I have not availed any drawback on goods or services or both and that I have not
\nclaimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
\nSignature
\nName –
\nDesignation Status
\nDECLARATION
\nI hereby declare that the refund of ITC claimed in the application does not include
\nITC availed on goods or services used for making nil rated or fully exempt supplies.
\nSignature
\nName –
\nDesignation\/Status
\n\u00e0\u00ae\u00aa
\nDECLARATION
\nI hereby declare that the Special Economic Zone unit \/the Special Economic Zone
\ndeveloper has not availed of the input tax credit of the tax paid by the applicant, covered
\nunder this refund claim.
\nSignature
\nName –
\nDesignation\/Status
\nI\/We
\nSELF-DECLARATION
\n(Applicant) having GSTIN\/ temporary Id
\n solemnly
\naffirm and certify that <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nRate
\n1
\n2
\n3
\nValue
\n4
\n5
\nTaxable
\nvalue
\n6
\nAmount
\nPlace of Supply
\nIntegrated Tax
\n7
\nCentral Tax
\n8
\nState\/UT Tax
\n9
\nCess
\n10
\n(Name of State)
\n11
\nPart B: Inward Supplies
\n[GSTR 2: Table 3 (Matched Invoices)]
\nGSTIN
\nInvoice details
\nRate Taxable
\nvalue
\nof
\nsupplier
\nAmount of Tax
\nPlace of
\nsupply
\n(Name
\nNo Date Value
\nIntegrated
\nCentral State\/
\nCESS
\nof State)
\nWhether input or input
\nservice\/Capital goods
\n(incl plant and
\nmachinery) Ineligible for
\nITC
\nAmount of ITC available
\nIntegrated
\nTax
\nCentral
\nTax
\nState\/ Cess
\nUT
\nTax
\ntax
\nUT
\nTax
\nTax
\n1
\n2
\n3
\n4
\n6
\n7
\n8
\n9
\n10
\n10
\n11
\n12
\n13
\n14
\n15
\n15
\n165
\n13
\nNote -The data shall be auto- populated from GSTR-1 and GSTR-2.
\nRefund Type: Exports of services with payment of tax
\n(GSTR-1: Table 6A and Table 9)
\nStatement-2
\n1.
\nGSTIN
\nInvoice details
\nIntegrated Tax
\nBRC\/FIRC
\nAmended
\nDebit Note
\nCredit Note
\nof
\nrecipien
\nSAC
\nNo. Date
\nValue
\nRate
\nt
\nTaxable
\nvalue
\nAmt.
\nDate
\nNo.
\nValue
\n(Integrated
\nTax)
\n(If Any)
\nIntegrated
\nTax\/
\nAmended
\n(If any)
\nIntegrated Tax
\n\/ Amended
\n(If any)
\nNet Integrated
\nTax
\n= (11\/8)+1<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAmended
\n(If any)
\nAmt.
\nNet Integrated
\nTax
\n= (10\/9)+11
\n-12
\nAmt.
\n9
\n10
\n11
\n12
\n13
\n6B: Supplies made to SEZ\/ SEZ developer
\n(GSTR-5: Table 5 and Table 8)
\n16
\nGSTIN\/
\nUIN
\nNo.
\nInvoice details
\nDate
\nRate
\nValue
\nTaxable
\nvalue
\nAmount
\nPlace of
\nIntegrated
\nTax
\nCentral State\/ Cess
\nTax
\nUT
\nSupply
\n(Name
\nTax
\nof State)
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\nAmended
\nValue
\n(Integrated
\nTax)
\n(If Any)
\n12
\nDebit Note
\nIntegrated
\nTax \/
\nAmended
\n(If any)
\n13
\nCredit Note
\nIntegrated
\nTax\/
\nAmended
\n(If any)
\n14
\nNet Integrated
\nTax
\n= (12\/7) + 13
\n-14
\n15
\n(GSTR-2: Table 3 and Table 6)
\nStatement 5
\nRecipient of Deemed exports etc.
\nGSTI
\nInvoice details Ra
\n\u00d0\u00a2\u00d0\u00b0\u00d1\u2026\u00d0\u00b0
\nAmount of Tax
\nPlac
\nWhether
\nAmount of ITC available
\nAmend Debit
\nCredit Net
\nN
\nte
\nble
\ne of
\ninput or
\ned
\nNote
\nNote
\nITC
\nvalue
\nsupp
\ninput
\nValue
\nIntegra
\nof
\nITC
\nITC
\nly
\nservice\/
\nted Tax
\nsuppl
\nier
\nCapital
\n(ITC
\nIntegra
\nIntegra
\n(Na
\ngoods
\nIntegrated Tax
\nted Tax
\n= (17\/
\nme
\nted Tax
\n7) +
\n(incl
\nof
\nplant
\n)
\nState
\nAmend
\ned
\nAmend
\ned
\n18 19
\nand
\nIntegra
\nCent Stat Ce
\n(If
\nmachine
\nted Tax
\nN
\nDa Val
\nIntegra
\nCe<\/p>\n
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\nRefund on account excess payment of tax
\n(In case of taxpayer who filed last return GSTR-3 – table 12)
\nStatement 7:
\nSr. No. Tax period
\nReference no. of return Date of filing return
\nTax Payable
\nIntegrated Tax
\nCentral Tax
\nState\/ UTTax
\n19
\nCess
\n1 2 3 4 5678
\nAnnexure-2
\nCertificate
\nThis is to certify that in respect of the refund amounting to INR >
\n(in words) claimed by M\/s –
\n(Applicant's Name) GSTIN\/ Temporary ID- for the tax period , the incidence of tax and
\ninterest, has not been passed on to any other person. This certificate is based on the examination of the Books of
\nAccounts, and other relevant records and Returns particulars maintained\/ furnished by the applicant.
\nSignature of the Chartered Accountant\/ Cost Accountant:
\nName:
\nMembership Number:
\nPlace:
\nDate:
\nThis Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or
\nclause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.
\n20
\n20<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n