In our previous article, we had discussed the format of form GST RFD-01 in detail. There are certain statements to be annexed along with the form GST RFD-01 based on the reason for claiming the refund. There are 7 different statements specified depending upon the reason for claiming the refund. A certificate is also required at the time of filing GST RFD-01, which requires the signature of a chartered accountant or a cost accountant.
All the statements will be auto-populated on the common portal and the applicant has to select the corresponding invoices for which the refund is claimed.
Clarification on Statements to be Annexed With the Application for Refund
It has to be annexed with form GST RFD-01 if the refund is claimed due to the tax rate being higher on the inputs used then the tax rate on the sales. Details of the tax paid on the output under different heads like CGST, SGST, UTGST and IGST would be mentioned in the details to be provided for outward supplies. There will be two separate tables for the inward and outward supplies. Details regarding the tax paid on inputs and the total ITC available under above mentioned different heads would appear in the statement.
Glow Private Limited signed a contract for providing investment consultancy services to Viraj Consultants for a sum of Rs 5 lakh. Glow Private Limited had a tax liability for the above service provided of Rs 90,000 due to the 18% tax charged under GST based on the contract with Glow private limited. Glow Private Limited paid tax on inputs at the rate of 28% and the ITC available was Rs 1,00,000. Glow Private Limited can claim the refund of Rs 10,000 for the excess tax paid on inputs.
Viraj Consultants can claim the refund for the excess tax paid on the inputs than the final tax liability on output, by filing form GST RFD-01 annexed with statement 1 and certificate signed by a chartered accountant or cost accountant.
It has to be annexed in the case of an application for refund filed for the tax paid on exports. Shipping bill details like port code and date and export general manifest (EGM) details are mandatory to be mentioned in the table under statement 2. Reference number and date mentioned in the bank reconciliation certificate (BRC) or foreign inward remittance certificate (FICR) has to be shared in the table under the statement 2.
A similar statement with similar details has to be annexed along with form GST RFD-01 in the case where the exports were made without making the tax payment.
A statement has to be annexed by the applicant in the case of supply of good or services to a SEZ unit/SEZ developer. Following are the details to be provided in the table:
- The point of supply if it is different from the place of the recipient
- Whether the reverse charge is applicable on the supply or not
- The date on when the supply was received by SEZ unit/SEZ developer (mandatory in case of goods)
- Whether supply is a deemed export or not
- Reference number and date of filing the application for removal of excisable goods for export (mandatory in case of goods)
- Details of the payment received for the supply made to SEZ unit/SEZ developer (mandatory in case of services)
- GSTIN of the e-commerce operator (if applicable)
It is to be attached in the case of goods supplied from an export-oriented unit or in the case of the goods being treated as deemed exports.
Following details are required in statement 5:
- GSTIN of the supplier
- Taxable value, HSN/SAC, and quantity of the goods supplied
- Only an unregistered dealer has to mention “STATE” from which goods are supplied
- Details of CGST and SGST charged or IGST charged and cess charged has to be mentioned separately
- In case of interstate supply of goods, point of supply has to be mentioned
- Tax charged is eligible for ITC on inputs/capital goods/input services has to be mentioned in the statement
- The amount of ITC available under different heads CGST, SGST, UTGST, IGST, and cess
- Tax amount mentioned on the credit/debit note
- Net ITC on the goods/service on which invoice is raised
This statement is filed in the case of refund claimed due to an interstate supply of goods and services being later considered as intrastate or vice-versa.
Following details have to be shared in the statement:
- GSTIN or name in case of the supply of goods to a consumer
- Date and taxable value mentioned in the invoice
- Tax paid under the different heads like CGST, SGST, UTGST, IGST and cess as mentioned in the invoice and for the reversal as well
- Place of supply has to be mentioned only is it is different from the place of the recipient of goods or services
It is to be attached when there was excess tax paid in the last GSTR 3 filed.
Following details are to be mentioned:
- Tax period for which GSTR 3 is filed
- Reference number and date of filing GSTR 3
- The amount of tax payable as assessed under different heads CGST, SGST, UTGST, IGST, and cess
You can find the exact format of statement to be annexed to the application for refund on the department’s website.