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Refund procedure initiated under GST
December, 06th 2017

Refund procedure for refund claims in respect of zero rated supplies has been initiated by the Government. However, the refund process for other cases has not been initiated as of now. The details of refund process are discussed herein below for each situation wherein refund may be claimed under section 54(3) of the CGST Act, 2017:-

Sl. No.

Refund may be claimed for

Form

Condition

Procedure

1.

IGST[1] paid   on Export of Goods

No separate application required

  • GSTR-3B for the month in which supply has been made has been furnished;
  • The information relating to exports shall be furnished in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished.
  • No separate application is required as details of shipping bill filed in Table-6A of GSTR-1itself will be treated as application for refund;
  • Once Table 6A of GSTR-1 is filed providing Export details along with Shipping bill details having Integrated Tax levied and also file GSTR-3B of the relevant tax period for which refund is claimed, refund on account of the export of goods made on payment of Integrated Tax.
  • GST Portal will share the export data declared under Table 6A of GSTR1 along with a validation that GSTR3B has been filed for the relevant tax period with ICEGATE.
  • Customs System will validate the Table 6A   of GSTR 01 data with their Shipping Bill and EGM data and process the refund.
  • Once the refund payment is credited to the account of the taxpayers, the ICEGATE system will share the payment information with the GST Portal and the GST Portal in turn shall share the information through SMS and e-mail with the taxpayers.

2.

IGST paid on export of services [2]

RFD-01A (manually)

  • GSTR-3B to be filed;
  • Print out of GST RFD- 01A to be filed manually with the jurisdictional GST officer (Centre or State) along with relevant documentary evidences.
  • Completeness of application and availability of the supporting documents in totality will be checked on filing of application.
  • Once completeness in all respects is ascertained, acknowledgement in FORM GST RFD-02 will be issued within 15 days from the date of filing of the application.
  • Grant of provisional refund shall be completed within 7 days from issue of acknowledgement.
  • Final order is to be issued within 60 days of the date of receipt of the complete application form.

3.

IGST paid on zero rated supplies to SEZ units or SEZ developers

4.

ITC accumulated on exports of goods / services- without payment of tax

RFD-01A

(electronically)

  • GSTR-3B for the month in which supply has been made has been furnished
  • RFD-01A needs to be filed on the common portal by taxpayer.
  • ITC claimed as refund would be debited in the electronic credit ledger and an ARN number will be generated on the common portal.
  • Printout of the ARN along with application of refund shall be submitted manually in the appropriate jurisdiction.
  • Initial Scrutiny of the documents and communication of deficiency if any.
  • Issuance of acknowledgement manually within 15 days.
  • Grant of provisional refund within 7 days from issuance of acknowledgement.
  • Detailed scrutiny of refund application along with submitted documents.
  • Notice will be issued if sanction able amount is less than the amount applied for.
  • Claimant to reply within 15 days from receipt of notice.
  • Final sanction of the refund to be made by   the proper officer manually and amount paid provisionally to be adjusted.

5.

ITC accumulated supplies made to SEZ unit/ SEZ developer without payment of taxes [3]

6.

ITC accumulated due to inverted tax structure

RFD-01

(electronically)

Still not initiated

7.

Recipient of deemed export


[1] Reference rule 96 of CGST Rules, 2017 as amended till 15.11.2017.

[2] Reference Rule 96A of CGST Rule, 2017 read Circular No. 17/17/2017-GST dated 15th November, 2017.

[3] Reference Rule 89, 90, 91, 92, 93 and 94 of CGST Rule, 2017 read Circular No. 17/17/2017-GST dated 15th November, 2017

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