GST REFUND PROCESSING SERVICES

Required documents for manual filing of Refund application.

• The printout of the ARN along with application of refund shall be submitted manually in the appropriate jurisdiction.
• This form needs to be accompanied with the requisite documentary evidences (Rule-89 (2). This Form shall contain the debit entry in the electronic credit ledger of the amount claimed as refund in FORM GST RFD-01A.
• Required declaration as per Notification 55/2017 and Circular 17/2017 along with Form GST RFD-01A
• Documents as per Rule-89 (2)
• The application under sub-rule (1) shall be accompanied by any of the following documentary evidences in Annexure 1 in Form GST RFD-01, as applicable, to establish that a refund is due to the applicant, namely:-
• a statement containing the number and date of shipping bills or bills of export and the number and the date of the relevant export invoices, in a case where the refund is on account of export of goods;
• a statement containing the number and date of invoices and the relevant Bank Realization certificates or Foreign Inward Remittance Certificates, as the case may be, in a case where the refund is on account of the export of services;
• a statement containing the number and date of invoices as provided in rule 46 along with the evidence regarding the endorsement specified in the second proviso to 58 sub-rule (1) in the case of the supply of goods made to a Special Economic Zone unit or a Special Economic Zone developer;
• a declaration to the effect that the Special Economic Zone unit or the Special Economic Zone developer has not availed the input tax credit of the tax paid by the supplier of goods or services or both, in a case where the refund is on account of supply of goods or services made to a Special Economic Zone unit or a Special Economic Zone developer;
• a statement containing the number and the date of the invoices received and issued during a tax period in a case where the claim pertains to refund of any unutilized input tax credit under sub-section (3) of section 54 where the credit has accumulated on account of the rate of tax on the inputs being higher than the rate of tax on output supplies, other than nil-rated or fully exempt supplies.