Application for Refund
GST RFD – 01
GST
7[FORM-GST-RFD-01
\n[See rule 89(1)]
\nApplication for Refund
\n(Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-registered person and other registered taxable person)
\n1.
\nGSTIN \/ Temporary ID
\n2.
\nLegal Name
\n3.
\nTrade Name, if any
\n4.
\nAddress
\n5.
\nTax period (if applicable)
\nFrom To
\n6.
\nAmount of Refund Claimed (Rs.)
\nAct
\nTax
\nInterest
\nPenalty
\n Fees
\nOthers
\nTotal
\nCentral tax
\nState \/ UT tax
\nIntegrated tax
\nCess
\nTotal
\n7.
\nGrounds of refund claim (select from drop down)
\n(a)
\nExcess balance in Electronic Cash Ledger
\n(b)
\nExports of services- with payment of tax
\n(c)
\nExports of goods \/ services- without payment of tax (accumulated ITC)
\n(d)
\nOn account of order
\nSr. No.
\nType of order
\nOrder no.
\nOrder date
\nOrder Issuing Authority
\nPayment reference no., if any
\n(i)
\nAssessment
\n(ii)
\nFinalization of Provisional assessment
\n(iii)
\nAppeal
\n(iv)
\nAny other order (specify)
\n(e)
\nITC accumulate<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t availed any drawback of central excise duty\/service tax\/central tax 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Designation \/ Status] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n received = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ype: On account of change in POS (inter-state to intra-state and vice versa) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n anction = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n unregistered person = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n said tax period. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lause (ii) of first proviso to section 54(3)] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ture of Authorised Signatory = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 1 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bsequently = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s found complete in all respects. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ignation \/ Status” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n9 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Application for RefundGST RFD – 01GST7[FORM-GST-RFD-01 [See rule 89(1)] Application for Refund (Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-registered person and other registered taxable person) 1. GSTIN \/ Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From To 6. Amount of … Continue reading “Application for Refund”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6489","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6489","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6489"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6489\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6489"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6489"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6489"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nSignature
\nName –
\nDesignation \/ Status”]
\nDECLARATION [section 54(3)(ii)]
\nI hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.
\nSignature
\nName –
\nDesignation \/ Status
\n8[DECLARATION [rule 89(2)(f)]
\nI hereby declare that tax has not been collected from the Special Economic Zone unit \/the Special Economic Zone developer in respect of supply of goods or services or both covered under this refund claim.
\nSignature Name –
\nDesignation \/ Status]
\nDECLARATION [rule 89(2)(g)]
\n(For recipient\/supplier of deemed export)
\nIn case refund claimed by recipient__
\nI hereby declare that the refund has been claimed only for those invoices which have been detail<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nUNDERTAKING
\nI hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST\/SGST Act have not been complied with in respect of the amount refunded.
\nSignature
\nName –
\nDesignation \/ Status
\nSELF- DECLARATION [rule 89(2)(l)]
\nI ____________________ (Applicant) having GSTIN\/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. \/ with respect to the tax, interest, or any other amount for the period fromto-, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.
\nSignature
\nName –
\nDesignation \/ Status
\n(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTax paid on Inward supplies
\nType of Inward supply
\nGSTIN of Supplier\/Self GSTIN
\nType of Document
\nNo.\/B\/E
\nPort Code
\nDate
\nTaxable Value
\nIntegrated Tax
\nCentral Tax
\nState\/ UT Tax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\nDetails of documents of outward supplies issued
\nTax paid on outward supplies
\n12
\n13
\n14
\n15
\n16
\n17
\n18
\n19
\nType of Outward Supply
\nType of Document
\nNo.
\nDate
\nTaxable Value
\nIntegrated Tax
\nCentral Tax
\nState\/ UT Tax
\n12
\n13
\n14
\n15
\n16
\n17
\n18
\n19
\nB2B\/B2C
\n]
\n11[Statement 2 [rule 89(2)(c)]
\nRefund Type: Export of services with payment of tax 19[****]
\nSr. No.
\nDocument Details
\nIntegrated Tax
\nCess
\nBRC\/ FIRC
\nType of Document
\nNo.
\nDate
\nValue
\nTaxable value
\nNo.
\nDate
\nValue
\n1
\n2
\n3
\n4
\n5
\n7
\n8
\n9
\n10
\n11
\n12
\n]
\n12[Statement 3 [rule 89(2)(b) and rule 89(2)(c)]
\nRefund Type: Export without pa yment of tax (accumulated ITC)
\nSr. No.
\nDocument Details
\nGoods \/ Services (G\/S)
\nType of Document
\nNo.
\nDate
\nValue
\n1
\n2
\n3
\n4
\n5
\n6
\nShipping bill\/ Bill of<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGSTIN of recipient
\nDocument Details
\nShipping bill\/ Bill of export\/ Endorsed invoice by SEZ
\nTaxable Value
\nIntegrated Tax
\nCess
\nType of Document
\nNo.
\nDate
\nValue
\nNo.
\nDate
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n]
\n14[Statement 4A
\nRefund by SEZ on account of supplies received from DTA – With payment of tax
\nGSTIN of Supplier
\nDocument Details
\nShipping bill\/ Bill of export\/ Endorsed invoice
\nby SEZ
\nTaxable Value
\nIntegrated Tax
\nCess
\nType of Document
\nNo.
\nDate
\nValue
\nNo.
\nDate
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n]
\n15[Statement 5 [rule 89(2)(d) and rule 89(2)(e)]
\nRefund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax)
\nSr. No.
\nDocument Details
\nGoods\/ Services (G\/S)
\nShipping bill\/ Bill of export\/ Endorsed invoice no.
\nType of Document
\nNo.
\nDate
\n Value
\nNo.
\nDate
\n1
\n 2
\n3
\n4
\n5
\n6
\n7
\n8
\n\t]
\nStatement-5A [rule 89(4)]
\nRefund Type: On account of supplies made<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDocument Type
\nB2C\/Registered
\nRecipeint
\nGSTIN\/UIN
\nName
\n(in case of B2C)
\nDocument Details
\nType of Document
\nNo.
\n Date
\nValue
\nTaxable Value
\n1
\n2
\n3
\n4
\n5
\n 6
\n7
\n8
\nDetails of documents covering transaction considered as intra -State \/ inter-State transaction earlier
\nInter\/Intra
\nIntegrated Tax
\nCentral tax
\nState\/UT Tax
\nCess
\nPoS
\n9
\n10
\n11
\n12
\n13
\n14
\nTransaction which were held inter State \/ intra-State supply subsequently
\nInter\/Intra
\n Integrated Tax
\nCentral tax
\n State\/UT Tax
\nCess
\nPoS
\n15
\n 16
\n17
\n 18
\n19
\n20
\n ]
\nStatement-7 [rule 89(2)(k)]
\nRefund Type: Excess payment of tax, if any in case of last return filed.
\n(Amount in Rs.)
\n23[Sl.
\nNo.
\n Document\/Invoice Details
\nDetails of amount paid
\nType of document
\nARN
\nNo.
\nDate
\nIntegrated Tax
\nCentral Tax
\nState \/ UT Tax
\nCess
\nInterest
\nAny other
\n(please specify)
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\nDetails of refund claimed
\nIntegrated Tax<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n(6)
\n(7)
\n(8)
\n(9)
\n(10)
\n(11)
\nPost export price increase
\nsupplementary invoices\/ debit note & IGST payment details
\nAdditional export
\nremittance details
\nNo .
\nDate
\nTotal value of supplementary
\ninvoice
\nPaid in
\nFORM
\nGSTR-3B
\nreturn period
\nTotal additional
\nIGST paid
\nInterest paid on IGST amount
\nBRC\/ FIRC No.
\nDate
\nAdditional remittance
\namount
\n(12)
\n(13)
\n(14)
\n(15)
\n(16)
\n(17)
\n(18)
\n(19)
\n(20)
\nStatement 9B [rule 89(2)(bc)]
\nRefund Type: Details of debit\/ credit notes\/ supplementary invoice issued for export of goods
\nS.
\nN
\no.
\nType of document
\n(Debit Note\/
\nCredit Note\/ supplementary invoice)
\nDebit Note\/ Credit
\nNote\/ supplementary
\ninvoice
\nDate of
\ndocument
\nDocument
\nDeclared in
\nGSTR-1 for the month
\nTax liability paid\/
\nITC claimed in respect of document
\ndeclared in
\nGSTR-3B for the month
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\nBRC\/
\nforeign inward remittance certificate No.
\nDate of
\nBRC\/
\nforeign inward remittance certificate
\nWhether re<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n b. EGM: Export General Manifest
\n c. GSTIN: Goods and Services Tax Identification Number
\n d. IGST: Integrated goods and services tax
\n e. ITC: Input tax credit
\n f. POS: Place of Supply (Respective State)
\n g. SEZ: Special Economic Zone
\n h. Temporary ID: Temporary Identification Number
\n i. UIN: Unique Identity Number
\n2. Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application.
\n3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application.
\n4. Acknowledgement in FORM GST RFD-02 will be issued if the application is found complete in all respects.
\n5. Claim of refund on export of goods with payment of IGST shall not be processed through this application.
\n6. Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application.
\n7. Declaration shall be filed in <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n15. 'Turnover of zero rated supply of goods and services' shall have the same meaning as defined in rule 89(4).]
\n*******
\nNotes:
\n1.
\nSubstituted vide not. no. 47\/2017 – Dated 18-10-2017, before it was read as,
\n Statement- 2 [rule 89(2)(c)]
\nRefund Type: Exports of services with payment of tax
\n(Amount in Rs.)
\n Sr. No.
\nInvoice details
\nIntegrated tax
\nBRC\/ FIRC
\nIntegrated tax involved in debit note, if any
\n Integrated tax involved in credit note, if any
\n Net Integrated tax (6+9 – 10)
\nNo.
\n Date
\nValue
\nTaxable value
\n Amt.
\n No.
\nDate
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n2.
\nSubstituted vide not. no. 47\/2017 – Dated 18-10-2017, before it was read as,
\n Statement-4 [rule 89(2)(d) and 89(2)(e)]
\nRefund Type:On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
\n (Amo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSignature
\nName –
\nDesignation \/ Status
\nUNDERTAKING
\nI hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST\/SGST Act have not been complied with in respect of the amount refunded.
\nSignature
\nName –
\nDesignation \/ Status"
\n6.
\nSubstituted vide Notification No.12\/2018 – Dated 07-03-2018, before it was read as,
\n"DECLARATION [second proviso to section 54(3)]
\n 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.
\n Signature
\n Name –
\n Designation \/ Status"
\n7. Substituted vide Notification No. 74\/2018 – Central Tax dated 31-12-2018 before it w<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(f)
\nOn account of supplies made to SEZ unit\/ SEZ developer (with payment of tax)
\n(g)
\nOn account of supplies made to SEZ unit\/ SEZ developer (without payment of tax)
\n(h)
\n3[Recipient of deemed export supplies\/Supplier of deemed export supplies]
\n(i)
\nTax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment)
\n(j)
\nTax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa(change of POS)
\n (k)
\nExcess payment of tax, if any
\n(l)
\nAny other (specify)
\n8.
\nDetails of Bank account
\nName of bank
\nAddress of branch
\nIFSC
\nType of
\naccount
\nAccount No.
\n9.
\nWhether Self-Declaration filed by Applicant u\/s 54(4), if applicable
\n__ Yes ___No
\n6[DECLARATION [second proviso to section 54(3)]
\nI hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIn case refund claimed by supplier __
\nI hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed. I also declare that the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies.
\nSignature
\nName –
\nDesignation \/ Status
\nUNDERTAKING
\nI hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST\/SGST Act have not been complied with in respect of<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n Date
\n(Name)
\n Designation\/ Status
\nAnnexure-1
\n Statement -1 [rule 89(5)]
\nRefund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
\n (Amount in Rs.)
\nTurnover of inverted rated supply of goods
\nTax payable on such inverted rated supply of goods
\nAdjusted total turnover
\nNet input tax credit
\nMaximum refund amount to be claimed [(1×4÷3)-2]
\n1
\n2
\n3
\n4
\n5
\n4[Statement 1A [rule 89(2)(h)]
\nRefund type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
\nSl. No.
\nDetails of invoices of inward supplies received
\nTax paid on inward supplies
\nDetails of invoices of outward supplies issued
\nTax paid on outward supplies
\nNo.
\nDate
\nTaxable Value
\nIntegrated Tax
\nCentral Tax
\nState\/Un ion territory Tax
\nNo.
\nDate
\nTaxable Value
\nIntegrated Tax
\nCentral Tax
\nState\/Union territory Tax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n ]
\n1[Statement- 2 [rule 89(2)(<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2
\n3
\n4
\n2[Statement-4 [rule 89(2)(d) and 89(2)(e)]
\nRefund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
\n(Amount in Rs.)
\nGSTIN of recipient
\nInvoice details
\nShipping bill\/ Bill of export\/ Endorsed invoice by SEZ
\nIntegrated Tax
\nCess
\nIntegrated tax and cess involved in debit note, if any
\nIntegrated tax and cess involved in credit note, if any
\nNet Integrated tax and cess (8+9+10-11)
\nNo.
\nDate
\nValue
\nNo.
\nDate
\nTaxable
\nValue
\nAmt.
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n ]
\n Statement-5 [rule 89(2)(d) and 89(2)(e)]
\nRefund Type:On account of supplies made to SEZ unit or SEZ Developer (without payment of tax)
\n(Amount in Rs.)
\nSr. No.
\nInvoice details
\nGoods\/ Services (G\/S)
\nShipping bill\/ Bill of export\/ Endorsed invoice no.
\nNo.
\nDate
\nValue
\nNo.
\nDate
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n Statement-5A [rule 89(4)]
\nRefund Type:On account of supplies made to SEZ unit \/ SEZ developer without payment of tax (accumulated ITC) – calculation of refund amo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nInvoice details
\nIntegrated tax
\n Central tax
\nState\/ UT tax
\n Cess
\nPlace of Supply
\nIntegrated tax
\n Central tax
\n State\/ UT tax
\n Cess
\nPlace of Supply
\nNo.
\n Date
\n Value
\n Taxable Value
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n15
\n Statement-7 [rule 89(2)(k)]
\nRefund Type: Excess payment of tax, if any in case of last return filed.
\n(Amount in Rs.)
\nTax period
\nARN of return
\nDate of filing return
\nTax Payable
\nIntegrated tax
\nCentral tax
\nState\/ UT tax
\nCess
\n 1
\n2
\n3
\n4
\n5
\n6
\n7
\nAnnexure-2
\nCertificate [rule 89(2)(m)]
\nThis is to certify that in respect of the refund amounting to Rs.<<>> (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 account and other relevant records and returns particulars maintained\/ furnished by the applicant.
\n Signature of the Chartered Accountant\/ C<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5. Claim of refund on export of goods with payment of IGST shall not be processed through this application.
\n6. Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application.
\n7. Declaration shall be filed in cases wherever required.
\n8. 'Net input tax credit' means input tax credit availed on inputs during the relevant period for the purpose of Statement-1 and will include ITC on input services also for the purpose of Statement-3A and 5A.
\n9. 'Adjusted total turnover' means the turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period.
\n10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR1 and GSTR-2.
\n11. BRC or FIRC details will be mandatory where refund is claimed against export of<\/p>\n
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\n9. Substituted vide Notification No. 33\/2019 – Central Tax dated 18-07-2019 before it was read as
\n"Statement 5B [rule 89(2)(g)]
\nRefund Type: On account of deemed exports
\n(Amount in Rs)
\nSl. No.
\nDetails of invoices of outward supplies in case refund is claimed
\nTax paid
\nby supplier\/Details of invoices of inward supplies in case refund is claimed by recipient
\nGSTIN of the supplier
\nNo.
\nDate
\nTaxable Value
\nIntegrated Tax
\nCentral Tax
\n State Tax \/Union Territory Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n"
\n10. Substituted vide Notification No. 56\/2019 – Central Tax dated 14-11-2019 before it was read as
\n"Statement 1A [rule 89(2)(h)]
\nRefund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
\nSl. No.
\nDetails of invoices of inward supplies of inputs received
\n Tax paid on inward supplies of inputs
\nDetails of invoices of outward supplies issued
\nTax paid on outward supplies
\nGST IN of the supplier *
\nN<\/p>\n
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\n10
\n11
\n12
\n\t"
\n12. Substituted vide Notification No. 56\/2019 – Central Tax dated 14-11-2019 before it was read as
\n"Statement- 3 [rule 89(2)(b) and 89(2)(c)]
\nRefund Type: Export without payment of tax (accumulated ITC)
\n(Amount in Rs.)
\n Sr. No.
\nInvoice details
\n Goods\/ Services (G\/S)
\nShipping bill\/ Bill of export
\nEGM Details
\nBRC\/ FIRC
\nNo.
\nDate
\nValue
\n Port code
\n No.
\n Date
\nRef No.
\n Date
\n No.
\nDate
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n 10
\n 11
\n 12
\n "
\n13. Substituted vide Notification No. 56\/2019 – Central Tax dated 14-11-2019 before it was read as
\n"Statement-4 [rule 89(2)(d) and 89(2)(e)]
\nRefund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
\n(Amount in Rs.)
\nGSTIN of recipient
\nInvoice details
\nShipping bill\/ Bill of export\/ Endorsed invoice by SEZ
\nIntegrated Tax
\nCess
\nIntegrated tax and cess involved in debit note, if any
\nIntegrated tax and cess involved in credit note, if any
\nNet Integrated tax and cess (8+9+10<\/p>\n
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\nGSTIN of the supplier
\nNo.
\nDate
\nTaxable Value
\nType
\n(Invoice\/ Credit
\nNote\/
\nDebit
\nNote)
\nIntegrated Tax
\nCentral Tax
\nState
\nTax
\n \/Union
\nterritory
\nTax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n\t]"
\n17. Substituted vide Notification No. 56\/2019 – Central Tax dated 14-11-2019 before it was read as
\n"Statement-6 [rule 89(2)(j)]
\nRefund Type: On account of change in POS (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order Date:
\n(Amount in Rs.)
\nRecipient's GSTIN\/ UIN Name (in case B2C)
\n Invoice details
\nDetails of tax paid on transaction considered as intra -State \/ inter-State transaction earlier
\nTaxes re-assessed on transaction which were held inter State \/ intra-State supply subsequently
\nIntegrated tax
\n Central tax
\nState\/ UT tax
\nCess
\nPlace of Supply
\nIntegrated tax
\n Central tax
\nStat
\ne\/ UT tax
\nCess
\nPlace of Supply
\nNo .
\nDate
\nValue
\n Taxable Value
\n1
\n 2
\n 3
\n4
\n5
\n6
\n7
\n8
\n 9\n <\/p>\n
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