Final Refund Formats - Goods and Service Tax 17.05.2017 | Learn About GST : Updates and Rules PDF Download

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GOODS AND SERVICES TAX RULES, 2017 
REFUND FORMS 
      
Page 2


 
  
GOODS AND SERVICES TAX RULES, 2017 
REFUND FORMS 
      
1 
 
 
List  of Forms 
 
Sr. No Form Number Content 
1.  GST RFD-01 Application for Refund 
         –Annexure 1 Details of Goods   
         –Annexure 2 Certificate by CA 
2.  GST RFD-02 Acknowledgement  
3.  GST RFD-03 Deficiency Memo 
4.  GST RFD-04 Provisional Refund Order 
5.  GST RFD-05 Payment Advice 
6.  GST RFD-06 Refund Sanction/ Rejection Order  
7.  GST RFD-06 Interest on delayed refund order (same as refund order) 
8.  GST RFD-07 Order for Complete adjustment of sanctioned Refund 
9.  GST RFD-08 Notice for rejection of application for refund 
10.  GST RFD-09 Reply to the show cause notice  
11.  GST RFD-10 Application for Refund by any specialize agency of UN or 
Multilateral Financial Institution and Organization 
Consulate or Embassy of foreign countries, etc. 
 
 
 
 
 
 
 
 
 
Page 3


 
  
GOODS AND SERVICES TAX RULES, 2017 
REFUND FORMS 
      
1 
 
 
List  of Forms 
 
Sr. No Form Number Content 
1.  GST RFD-01 Application for Refund 
         –Annexure 1 Details of Goods   
         –Annexure 2 Certificate by CA 
2.  GST RFD-02 Acknowledgement  
3.  GST RFD-03 Deficiency Memo 
4.  GST RFD-04 Provisional Refund Order 
5.  GST RFD-05 Payment Advice 
6.  GST RFD-06 Refund Sanction/ Rejection Order  
7.  GST RFD-06 Interest on delayed refund order (same as refund order) 
8.  GST RFD-07 Order for Complete adjustment of sanctioned Refund 
9.  GST RFD-08 Notice for rejection of application for refund 
10.  GST RFD-09 Reply to the show cause notice  
11.  GST RFD-10 Application for Refund by any specialize agency of UN or 
Multilateral Financial Institution and Organization 
Consulate or Embassy of foreign countries, etc. 
 
 
 
 
 
 
 
 
 
2 
 
  
Page 4


 
  
GOODS AND SERVICES TAX RULES, 2017 
REFUND FORMS 
      
1 
 
 
List  of Forms 
 
Sr. No Form Number Content 
1.  GST RFD-01 Application for Refund 
         –Annexure 1 Details of Goods   
         –Annexure 2 Certificate by CA 
2.  GST RFD-02 Acknowledgement  
3.  GST RFD-03 Deficiency Memo 
4.  GST RFD-04 Provisional Refund Order 
5.  GST RFD-05 Payment Advice 
6.  GST RFD-06 Refund Sanction/ Rejection Order  
7.  GST RFD-06 Interest on delayed refund order (same as refund order) 
8.  GST RFD-07 Order for Complete adjustment of sanctioned Refund 
9.  GST RFD-08 Notice for rejection of application for refund 
10.  GST RFD-09 Reply to the show cause notice  
11.  GST RFD-10 Application for Refund by any specialize agency of UN or 
Multilateral Financial Institution and Organization 
Consulate or Embassy of foreign countries, etc. 
 
 
 
 
 
 
 
 
 
2 
 
  
3 
 
 
FORM-GST-RFD-01 
[See rule------] 
Application for Refund  
Select:  Registered / Casual/ Unregistered/Non-resident taxable person 
 
1. GSTIN/Temporary ID:  
2.  Legal Name:  
3. Trade Name, if any: 
4. Address:  
5. Tax Period:   From <DD/MM/YY>   To <DD/MM/YY> 
 
6. Amount of Refund Claimed: 
               
Act  Tax Interest  Penalty Fees Others Total 
CGST       
SGST       
UTGST       
IGST       
Cess       
Total  
 
7. Grounds of Refund Claim: (select from the drop down): 
a. Excess balance in Electronic Cash ledger  
b. Exports of goods / services- With payment of Tax 
c. Exports of goods / services- Without payment of Tax, i.e., ITC accumulated 
d. On account of assessment/provisional assessment/ appeal/ any other order 
i. Select the type of Order: 
Assessment/ Provisional Assessment/ Appeal/ Others 
ii. Mention the following details: 
1. Order No. 
2. Order Date <calendar> 
3. Order Issuing Authority 
4. Payment Reference No. (of the amount to be claimed as refund) 
(If Order is issued within the system, then 2, 3, 4 will be auto populated) 
e. ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3) 
f. On account of supplies made to SEZ unit/ SEZ Developer or Recipient of Deemed 
Exports 
i. Select the type of supplier/ recipient: 
Page 5


 
  
GOODS AND SERVICES TAX RULES, 2017 
REFUND FORMS 
      
1 
 
 
List  of Forms 
 
Sr. No Form Number Content 
1.  GST RFD-01 Application for Refund 
         –Annexure 1 Details of Goods   
         –Annexure 2 Certificate by CA 
2.  GST RFD-02 Acknowledgement  
3.  GST RFD-03 Deficiency Memo 
4.  GST RFD-04 Provisional Refund Order 
5.  GST RFD-05 Payment Advice 
6.  GST RFD-06 Refund Sanction/ Rejection Order  
7.  GST RFD-06 Interest on delayed refund order (same as refund order) 
8.  GST RFD-07 Order for Complete adjustment of sanctioned Refund 
9.  GST RFD-08 Notice for rejection of application for refund 
10.  GST RFD-09 Reply to the show cause notice  
11.  GST RFD-10 Application for Refund by any specialize agency of UN or 
Multilateral Financial Institution and Organization 
Consulate or Embassy of foreign countries, etc. 
 
 
 
 
 
 
 
 
 
2 
 
  
3 
 
 
FORM-GST-RFD-01 
[See rule------] 
Application for Refund  
Select:  Registered / Casual/ Unregistered/Non-resident taxable person 
 
1. GSTIN/Temporary ID:  
2.  Legal Name:  
3. Trade Name, if any: 
4. Address:  
5. Tax Period:   From <DD/MM/YY>   To <DD/MM/YY> 
 
6. Amount of Refund Claimed: 
               
Act  Tax Interest  Penalty Fees Others Total 
CGST       
SGST       
UTGST       
IGST       
Cess       
Total  
 
7. Grounds of Refund Claim: (select from the drop down): 
a. Excess balance in Electronic Cash ledger  
b. Exports of goods / services- With payment of Tax 
c. Exports of goods / services- Without payment of Tax, i.e., ITC accumulated 
d. On account of assessment/provisional assessment/ appeal/ any other order 
i. Select the type of Order: 
Assessment/ Provisional Assessment/ Appeal/ Others 
ii. Mention the following details: 
1. Order No. 
2. Order Date <calendar> 
3. Order Issuing Authority 
4. Payment Reference No. (of the amount to be claimed as refund) 
(If Order is issued within the system, then 2, 3, 4 will be auto populated) 
e. ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3) 
f. On account of supplies made to SEZ unit/ SEZ Developer or Recipient of Deemed 
Exports 
i. Select the type of supplier/ recipient: 
4 
 
1. Supplier to SEZ Unit 
2. Supplier to SEZ Developer 
3. Recipient of Deemed Exports 
g. Tax paid on a supply which is not provided, either wholly or partially, and for which 
invoice has not been issued  
h. Tax paid on an intra-State supply which is subsequently held to be inter-State supply 
and vice versa: 
i. Any other (specify):  
8. Details of Bank Account (to be auto populated from RC in case of registered taxpayer) 
a. Bank Account Number  : 
b. Name of the Bank  : 
c. Bank Account Type  : 
d. Name of account holder  : 
e. Address of Bank Branch : 
f. IFSC    : 
g. MICR    : 
 
9. Whether Self-Declaration by Applicant u/s 54(4), If applicable                   Yes                               
No 
 
 
DECLARATION (Rule…) 
          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. 
      
Signature 
Name – 
Designation / Status 
 
DECLARATION (Rule…) 
           I 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. 
                 
Signature 
Name – 
Designation / Status