How to Get GST Refund: Procedure for Applying GST Refund
Any person who has paid made extra GST payment in the form of tax, interest, penalty, fees or any other can file an application for GST refund. The application form for claiming GST refund is FORM GST RFD-01 which can be filed through the GST Common Portal or a GST Facilitation Centre. In this article, we look at the procedure for claiming GST refund in detail.

When GST Refund Can be Claimed
Any of the following situations may necessitate a GST refund application to be filed by the taxpayer:
1. Export of goods or services
2. Supplies to SEZs units and developers
3. Deemed exports
4. Refund of taxes on purchase made by UN or embassies etc.
5. Refund arising on account of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court
6. Refund of accumulated Input Tax Credit on account of inverted duty structure
7. Finalisation of provisional assessment
8. Refund of pre-deposit
9. Excess payment due to mistake
10. Refunds to International tourists of GST paid on goods in India and carried abroad at the time of their departure from India
11. Refund on account of issuance of refund vouchers for taxes paid on advances against which, goods or services have not been supplied
12. Refund of CGST & SGST paid by treating the supply as intraState supply which is subsequently held as inter-State supply and vice versa

GST Refund Process
GST laws have standardised procedure for processing a GST refund claim across India. All GST refund applications have to be filed online in a standardised form on the GST Common Portal. The claim for refund of amount in the credit balance can be made in a GST monthly filing return also. On filing a GST refund application, an acknowledgement for refund application would be provided within 14 days if the refund application is acceptable.

On receiving a GST refund request, the concerned Officer would have to convey the status of the application within 14 days. If there are any deficiencies in the application, the GST refund request would be sent back to the applicant along with the list of deficiencies and the applicant can refile the application. If there are no errors or deficiencies, the GST refund claim, if in order must be sanctioned within a period of 60 days from the date of receipt of the claim. Officers are also not allowed to issue deficiencies memo after the 14 day period during when there are required to process the GST refund application.

Interest Payable on GST Refund
If the timelines mentioned above or the mandatory period is exceeded, interest will become payable to the taxpayer along with refund from the expiry of 60 days till the date of payment of refund. The GST Council on meetings held on 18th and 19th May, 2017 has recommended a 6% and 9% interest rate, respectively. However, if a refund claim is on account of pre-deposit made before any appellate authority, then the interest would become payable from the date of making such payment.

Procedure for Filing GST Refund Request
Any taxpayer can claim refund of any tax, interest, penalty, fees or any other amount paid by him by filing an application electronically in FORM GST RFD-01 through the GST Common Portal or though a GST Facilitation Centre. However, if a refund is relating to balance in the electronic cash ledger, then the return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7, can be used for claiming GST refund.

Documents Required for Claiming GST Refund
Statement of Relevant Invoices
For claiming GST refund, the applicant must maintain and file proper documentation. Along with all GST refund request, a statement of relevant invoices pertaining to the claim must be filed. The actual invoices are not required to be filed, however, they should be maintained by the taxpayer for a minimum period of 7 years, as per GST rules.

For Export of Services
In case of refund of export of services, apart from the statement of invoices, the relevant bank realisation certificates evidencing receipt of payment in foreign currency is also required to be submitted.

For Supplies Made to SEZ Units
If the GST refund claim is made by a supplier to a SEZ unit, an endorsement from the Proper Officer evidencing receipt of such goods/services in the SEZ should also be submitted. Also, a declaration is required from the SEZ unit to the effect that they have not availed input tax credit of the taxpaid by the supplier. If the claim is for refund of accumulated input tax credit, only a statement containing invoice must be submitted.

How to Get GST Refund: Procedure for Applying GST Refund

Refund on Account of Judgement
In case of claim of GST refund on account of any order or judgment of appellate authority or court, the reference number of the order giving rise to refund should be submitted along with the GST refund request.

Claiming Refund for Unjust Enrichment
For crossing the bar of unjust enrichment, if the refund claim is less than Rs.2 Lakhs, then a self-declaration by the taxpayer to the effect that the incidence of tax has not been passed to any other person must be submitted.

Chartered Accountant Certificate
For refund claims exceeding Rs. 2 Lakhs, a certificate from a Chartered Accountant or Cost Accountant will have to be given. However, a CA or Cost Accountant certificate need not be given if the GST claim is on account of zero rated supplies or claim of accumulated input tax credit or payment of wrong tax (integrated tax instead of central tax and state tax and vice versa) or a claim where supply is not done or a refund voucher has been issued.

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You may also refer :

• No Cenvat credit admissible on outward transportation services from factory
• CBEC issued Clarifications regarding GST in respect of Six services
• What is Table 6A of FORM GSTR-1

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