Application for Refund (Manual) – [See rules 89(1) and 97A]
GST RFD – 01A
GST
7[FORM-GST-RFD-01 A
\n[See rules 89(1) and 97A]
\nApplication for Refund (Manual)
\n(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector 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
\n Interest
\n Penalty
\nFees
\n Others
\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)
\nITC accumulated due to inverted tax structure [under clause (ii) of first proviso to section 54(3)]
\n(e)
\nOn account of supplies made to SEZ unit\/ SEZ developer (with payment of tax)
\n(f)
\nOn account o<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on 54(3)(ii)] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n an GSTIN of applicant (recipient). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Amount in Rs) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n port 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pt supplies. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n me – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ce details = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Application for Refund (Manual) – [See rules 89(1) and 97A]GST RFD – 01AGST7[FORM-GST-RFD-01 A [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person) 1. GSTIN \/ Temporary ID 2. Legal Name 3. Trade Name, if any 4. … Continue reading “Application for Refund (Manual) – [See rules 89(1) and 97A]”<\/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-8917","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8917","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=8917"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8917\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8917"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8917"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8917"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nI 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.
\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 detailed in statement 5B for the 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.
\nIn<\/p>\n
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\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- of sub-section (8) of section 54.)
\n8. Verification
\nI\/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my\/our knowledge and belief and nothing has been concealed therefrom.
\nI\/We declare that no refund on this account has been received by me\/us earlier.
\nPlace
\nDate
\nSignature of Authorised Signatory
\n(Name)
\nDesignation\/ Status
\nAnnexure-1
\nStatement -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
\nsupply of goods and services
\nTax p<\/p>\n
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\nStatement- 2 [rule 89(2)(c)]
\nRefund Type: Exports of services with payment of tax
\n(Amount in Rs.)
\nSr. No.
\nInvoice details
\n Integrated tax
\nCess
\n BRC\/ FIRC
\n Integrated tax and cess involved in debit note, if any
\n Integrated tax and cess involved in credit note, if any
\nNet Integrated tax and cess (6+7+10 – 11)
\n No.
\n Date
\n Value
\nTaxable value
\nAmt.
\n No.
\n Date
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\nStatement- 3 [rule 89(2)(b) and 89(2)(c)]
\nRefund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.)
\nSr. No.
\nInvoice details
\nGoods\/ Services (G\/S)
\nShipping bill\/ Bill of
\nexport
\nEGM Details
\nBRC\/ FIRC
\nNo.
\nDate
\n Value
\nPort code
\n No.
\n Date
\nRef No.
\n Date
\n No.
\n Date
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n 10
\n 11
\n 12
\nStatement- 3A [rule 89(4)]
\nRefund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount
\n(Amount in Rs.)
\nTurnover of zero rated supply of goods and services
\nNet input tax credi<\/p>\n
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\n Sl.
\nNo.
\nDetails of invoices\/credit notes\/debit notes of outward supplies in case refund is claimed by supplier\/Details of invoices of inward supplies in case refund is claimed by recipient
\n Tax paid
\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]
\nStatement-6 [rule 89(2)(j)]
\nRefund Type: On account of change in POS (inter-State to intra-State and vice versa)
\nOrder Details (issued in pursuance of sections 77(1) and 77(2), if any:
\nOrder No:
\nOrder Date:
\n(Amount in Rs.)
\n Recipients' GSTIN\/ UIN Name (in case B2C)
\nInvoice 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
\nCentral tax
\nState\/ UT tax
\nCess
\n Place of Supply
\nIntegrated tax
\nCentral ta<\/p>\n
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\nSignature
\nName –
\nDesignation \/ Status
\n7. Substituted vide Notification No. 74\/2018 – Central Tax dated 31-12-2018 before it was read as
\n“1[FORM-GST-RFD-01 A
\n[See rules 89(1) and 97A]
\nApplication for Refund (Manual)
\n(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector 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
\nFees
\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\/service<\/p>\n
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\nSignature Name –
\nDesignation \/ Status
\nDECLARATION [rule 89(2)(f)]
\nI 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.
\nSignature
\nName –
\nDesignation \/ Status
\n3[DECLARATION [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 detailed in statement 5B for the 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.
\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<\/p>\n
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\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) of section 54.)
\n8. Verification
\nI\/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my\/our knowledge and belief and nothing has been concealed therefrom.
\nI\/We declare that no refund on this account has been received by me\/us earlier.
\nPlace
\nDate
\nSignature of Authorised Signatory
\n (Name)
\nDesignation\/ Status
\nAnnexure-1
\nStatement -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
\n3[Statement 1A [rule 89(2)(<\/p>\n
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\nGoods\/Services (G\/S)
\nShipping bill\/ Bill of export
\nEGM Details
\nBRC\/ FIRC
\nNo.
\nDate
\nValue
\nPort code
\nNo.
\nDate
\nRef No.
\nDate
\nNo.
\nDate
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n ]
\nStatement- 3A [rule 89(4)]
\nRefund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount
\n(Amount in Rs.)
\nTurnover of zero rated supply of goods and services
\nNet input tax credit
\nAdjusted total turnover
\nRefund amount (1×2÷3)
\n1
\n2
\n3
\n4
\n5[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 Value
\nAmt.
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n]
\nSt<\/p>\n
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