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GST refund

GSTN has published advisory of GST refund for multiple tax period


1. GST Refund application filing for multiple tax period is available for below grounds of refund:

a.Export of Goods & Services Without payment of Tax
b.Export of services with payment of tax
c.Supplies made to SEZ Unit/Developer Without payment of Tax
d.Supplies made to SEZ Unit/Developer With payment of Tax
e.ITC accumulated due to inverted tax structure
f.Claim by recipient or supplier of deemed exports

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2. GST Refund application can be filed using Form GST-RFD-01A & selecting the tax period range

The multiple tax period application has following restrictions:

a.Multiple tax period selection should be within a single financial year
b.Application has to be filed chronologically for tax periods and in case GST refund application is not to be filed for any tax period, a declaration of “No Refund Application” is to be provided.

Example: If tax payer wants to file refund application for period April 2018 to June 2018 and there is no refund application filed for period previous to April 2018, then: First, taxpayer would have to file No refund application till April 2018 & Post that file refund application for April 2018 to June 2018.

For claiming GST refund, taxpayer would have to upload invoice details mandatory in the statement template available in the refund application itself. The statement uploaded by taxpayers will be validated by system from the invoice data provided by the taxpayer at the time of filing return for that period for which refund is claimed. Only after validating data from system, the taxpayer would be able to file GST refund application

All the invoice details are to be provided in a single statement even for different periods also.

After filing GST refund application, taxpayer would not be able to claim refund for that invoice again in some other refund application as the system will lock the invoice for which refund is claimed in one application.

Taxpayer would not be able to amend invoice details after claiming GST refund

Taxpayer can also attach any other supporting document (maximum 4 documents in pdf format of size 5MB each)

After filing of GST refund application by taxpayer, refund application Form GST-RFD-01A along with the statement and documents uploaded shall be available to jurisdictional tax officer for review and processing of refund


Sources: GSTN Portal


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