Complete GST lifecycle on one platform Complete GST lifecycle on one platform
Hyper-automation Hyper-automation
Smart reports & recon Smart reports & recon
Accurate filing Accurate filing

Comparison between Old and New GST returns – Refunds

Updated on: Jul 13th, 2021


5 min read

The article is written as a part of a series of articles on the comparison of reporting between the present/old GST returns system with the new GST returns system.  

In our previous comparison article on exports, we have covered the reporting of refund claims on exports with and without payment of tax. In this article, let us see how to claim and report various other types of refunds under GST.

Reporting of GST refunds under the present/old system

Refunds under GST can be claimed in RFD-01/RFD-01A in all the cases except a few. In case of export of goods, the Table 6A of the GSTR-1 itself acts as an application for refund of the taxes paid. The rest of the cases require GSTR-3B filing along with the refund application in RFD-01. For the period from 1 July 2017 to 25 September 2019, the RFD-01A form was filed online and later manually submitted at the GST facilitation centres for processing purposes. At present, the GST portal allows complete online processing of refund applications in RFD-01.    The following list of refund types will need RFD-01 form under present return system:  

  1. Excess balance in electronic cash ledger/excess tax payment
  2. Export of services with tax payment
  3. Accumulated ITC on inputs used for export of goods/services without payment of tax
  4. GST assessment order
  5. Accumulated ITC due to inverted duty structure
  6. Supplies made to SEZ unit/developer either with or without payment of tax
  7. Refund towards deemed exports either by supplier or recipient
  8. Tax paid as intrastate supply which is later held as interstate supply
  9. Advances paid towards supplies not yet made or invoices not issued

Apart from the RFD-1 application for taxpayers, they must also declare the summary details of GST refunds in their annual return in form GSTR-9 and reconciliation statement in form GSTR-9C.   

GST refunds mechanism under the new system

The new GST returns system has one main return supported by two annexures. Since the refund application is independent of the GST returns, except in a few types of refunds, there have not been many changes. In ANX-1, there is an option introduced for taxpayers who are reporting ‘supplies to SEZ units/developers’ and ‘deemed exports’ called ‘Would You Claim Refund?’. Here, as a supplier, taxpayers must choose whether they want to claim the GST refunds or not. If they choose not to, their recipients (such as the SEZ unit/developer) will be able to claim a refund of tax paid on such supplies. Apart from this, there is an option to amend annexure and return in ANX-1A and RET-1A. These returns have introduced a new validation. The amendment return in ANX-1A will not allow reporting of such invoices or documents on which refund is already processed.  

The refund claim process for the rest of the refund types, except the export of goods, remains the same as running under the present system of return filing. The RET-1 has introduced a new table 8: Refund claimed for electronic cash ledger. It requires reporting of tax, interest, penalty, fees as classified for each of the tax head. It allows taxpayers to report the claims of GST refund due to excess cash balance in ledger either on account of excess tax payments or refund due to the assessment orders. The format of the table is as given below:  

Implications due to the changes

The changes made with regards to supplies to SEZ units and deemed exports will help plug the gaps in the processing of refunds. It allows the tax authorities to keep track of refund processing on every transaction and avoids duplications.   

Related Articles

inline CTA
India’s Fastest and Most Advanced 2B Matching
Maximise ITC claims, use smart validations to correct your data and complete 2B matching in <1 minute

Public Discussion

Get involved!

Share your thoughts!


Quick Summary

The article compares reporting of GST refunds between the present/old and new systems, detailing RFD-01/RFD-01A claims in various cases, and changes in the new system. It mentions new features like 'Would You Claim Refund?' in ANX-1 for SEZ units/deemed exports. The implications include better tracking of refund processing. Users can learn about changes in GST refund mechanisms, reporting formats, and implications.

Was this summary helpful?

Clear offers taxation & financial solutions to individuals, businesses, organizations & chartered accountants in India. Clear serves 1.5+ Million happy customers, 20000+ CAs & tax experts & 10000+ businesses across India.

Efiling Income Tax Returns(ITR) is made easy with Clear platform. Just upload your form 16, claim your deductions and get your acknowledgment number online. You can efile income tax return on your income from salary, house property, capital gains, business & profession and income from other sources. Further you can also file TDS returns, generate Form-16, use our Tax Calculator software, claim HRA, check refund status and generate rent receipts for Income Tax Filing.

CAs, experts and businesses can get GST ready with Clear GST software & certification course. Our GST Software helps CAs, tax experts & business to manage returns & invoices in an easy manner. Our Goods & Services Tax course includes tutorial videos, guides and expert assistance to help you in mastering Goods and Services Tax. Clear can also help you in getting your business registered for Goods & Services Tax Law.

Save taxes with Clear by investing in tax saving mutual funds (ELSS) online. Our experts suggest the best funds and you can get high returns by investing directly or through SIP. Download Black by ClearTax App to file returns from your mobile phone.

Cleartax is a product by Defmacro Software Pvt. Ltd.

Company PolicyTerms of use


ISO 27001

Data Center


SSL Certified Site

128-bit encryption