GST Refund - Documents Required

Any person having

GST registration can claim a refund under the GST Act for tax, interest, penalty, fees or any other amount paid by him using FORM GST RDS-01. GST RDS-01 form can be filed on the GST common portal. Along with Form GST RFD-01, various documents must be provided as evidence in the Annexure. We look at such documents required for GST refund in this article.

Documents Required for GST Refund

All GST refund application must contain the following documents attached as annexures to Form GST RDS-01:

Refund Passed by GST Officer or Tribunal

In case a refund application is made based on the orders by a GST officer or Appellate or Tribunal, then the reference number of the order and a copy of the order passed resulting in a refund, or reference number of the payment claimed as refund should be attached. In case of a refund due to provisional assessment, the reference number of the final assessment order and a copy of the order should be attached.

Refund for Exports

In case of refund applications made on account of export of goods, a statement containing the number and date of shipping bills or bills of export and the number and the date of the relevant export invoices should be attached. If the refund on account of export of services, a statement containing the number and date of invoices and the relevant Bank Realisation Certificates or Foreign Inward Remittance Certificates should be attached. In case of deemed exports, a statement containing the number and date of invoices along with such other evidence should be attached. Know more about

GST refund for exporters.

Refund to SEZ and for Supply to SEZ

For refund applications made on account of supply of goods to a Special Economic Zone unit or SEZ developer, a statement containing the number and date of invoices along with the evidence regarding the endorsement should be attached. In case of the supply of services to an SEZ, a statement containing the number and date of invoices, the evidence regarding the endorsement along with the proof should be attached. In case of refund application made on account of supply of goods or services made to a Special Economic Zone unit or a Special Economic Zone, declaration to the effect that the Special Economic Zone unit or the Special Economic Zone developer has not availed the

input tax credit of the tax paid by the supplier of goods or services should be attached.

Excess Payment of Tax

Refund applications made on account of excess payment of tax must include a statement showing the details of the amount of claim on account of excess payment. For refund of unutilised input tax credit that has accumulated on account of the rate of tax on the inputs being higher than the rate of tax on output supplies, a statement containing the number and the date of the invoices received and issued during a tax period should be attached. Statement showing the details of transactions considered as intra-State supply but which is subsequently held to be inter-State supply if the refund is due to the wrong classification.

GST Refund of Over Rs.2 Lakhs

For all GST refund over Rs.2 lakh, the concerned entity shall submit a declaration stating to the effect that the incidence of tax, interest or any other amount claimed as refund remained within and not passed to any other person. In addition, the concerned individual shall also attach Chartered Accountant or Cost Accountant Certificate in Annexure 2. Know more about

GST Audit & Certifications by Chartered Accountants.

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Frequently Asked Questions

Common questions about GST Refund Documents Required for Compliance and Claims.

Form GST RFD-01 is the prescribed form for claiming a refund of tax, interest, penalty, fees or any other amount paid under the GST Act. It needs to be filed on the GST common portal along with relevant supporting documents.

If the refund application is made based on an order by a GST officer, Appellate or Tribunal, the reference number of the order and a copy of the order resulting in the refund, or the reference number of the payment claimed as refund should be attached.

For refund claims related to export of goods, a statement containing the number and date of shipping bills or bills of export, and the number and date of the relevant export invoices should be attached.

For refund claims on export of services, a statement containing the number and date of invoices, and the relevant Bank Realisation Certificates or Foreign Inward Remittance Certificates should be attached.

For refund claims on deemed exports, a statement containing the number and date of invoices along with other relevant evidence should be attached.

For refund claims on supplies of goods or services to an SEZ unit or developer, a statement containing the number and date of invoices, evidence of endorsement, and proof of non-availing of input tax credit by the SEZ unit or developer should be attached.

For refund claims due to excess payment of tax, a statement showing the details of the excess amount claimed should be attached.

For refund claims exceeding Rs. 2 lakhs, a declaration stating that the incidence of tax or other amount claimed has not been passed on to any other person, and a Chartered Accountant or Cost Accountant certificate should be attached.

For refund claims arising from wrong classification of supply as intra-state instead of inter-state, a statement showing the details of transactions along with invoices should be attached.

For refund claims of unutilized input tax credit due to higher tax rate on inputs, a statement containing the number and date of invoices received and issued during the relevant tax period should be attached.