GST Refund – A Practical Guide

PART – A – GUIDE

CHAPTER A1 TERMINOLOGY A1-1

1.1 Basic Concepts of the GST……………………………………………………………………….A1-1
1.2 Supply ……………………………………………………………………………………………………A1-2
1.3 Input Tax Credit (ITC)……………………………………………………………………………..A1-4
1.4 Zero Rated Supplies…………………………………………………………………………………A1-6
1.5 Export of goods and services…………………………………………………………………….A1-8
1.5.1 Export of goods…………………………………………………………………………………A1-8
1.5.2 Export of services…………………………………………………………………………….A1-13
1.5.3 Supplies in territorial waters………………………………………………………………A1-14
1.5.4 Treatment of Export in GST………………………………………………………………A1-14
1.5.5 Two options are available to the Exporters………………………………………….A1-15
1.5.6 Bond or Letter of Undertaking (LUT)…………………………………………………A1-17
1.5.7 Illustration of Export of Goods ………………………………………………………….A1-19
1.5.8 Illustration of Export of Service…………………………………………………………A1-19
1.5.9 Rate of exchange ……………………………………………………………………………..A1-20
1.5.10 Procedure of Export and its refund – To summarize……………………………..A1-21
1.6 Supply to SEZ Units and Developers………………………………………………………..A1-21
1.6.1 Special Economic Zone…………………………………………………………………….A1-21
1.6.2 Special Economic Zone Developer…………………………………………………….A1-22
1.6.3 Supplies to the SEZ Units and Developer……………………………………………A1-22
1.6.4 Two options are available to the supplies made in SEZ area ………………….A1-23
1.6.5 Amendments by the Finance Acts………………………………………………………A1-23
1.6.6 Illustration of Supply of goods/services to Unit in SEZ…………………………A1-24
Appendix-1 ………………………………………………………………………………………………………….A1-25
Appendix 2 ………………………………………………………………………………………………………….A1-28

CHAPTER A2 REFUND – GROUNDS & MECHANISM A2-1

2.1 Refund – Concept ……………………………………………………………………………………A2-1
2.2 Refund – Meaning & Scope………………………………………………………………………A2-2
2.2.1 Meaning of Refund…………………………………………………………………………….A2-2
2.2.2 Eligibility of Refund…………………………………………………………………………..A2-3
2.2.3 Refund less than INR 1,000/-………………………………………………………………A2-5
2.3 Refund – Reasons & Procedure, in brief……………………………………………………..A2-6
2.3.1 Reasons of refund………………………………………………………………………………A2-6
2.3.2 Procedure, in brief……………………………………………………………………………..A2-7
2.3.3 Steps for claiming GST Refund, in brief……………………………………………….A2-7
2.3.4 Manual filing of refund application & processing (Rule 97A) …………………A2-9
2.4 Pre-requisites/Essentials for claiming refund, in general……………………………..A2-10
2.5 Refund & Unjust enrichment …………………………………………………………………..A2-12
2.5.1 Meaning of “Unjust enrichment” ……………………………………………………….A2-12
2.5.2 Applicability of “Unjust enrichment” in indirect taxation ……………………..A2-13
2.5.3 “Unjust enrichment” in the GST ………………………………………………………..A2-15
2.6 Categories of GST Refund on GST Portal…………………………………………………A2-16

CHAPTER A3 REFUND – TIME LIMIT A3-1

3.1 Relevance of the Time Limit/Limitation Period …………………………………………..A3-1
3.2 Time Limit for claiming GST Refund ………………………………………………………..A3-4
3.2.1 Time Limit for claiming refund [Section 54(1), (2), (3)]…………………………A3-4
3.3 Relevant date – Meaning …………………………………………………………………………..A3-7
3.3.1 Relevant date for the purposes of sec 54(1) …………………………………………..A3-7
3.3.2 Relevant dates for various types of Refunds………………………………………..A3-10
(A) Relevant date of refund application filed by the Supplier
to SEZ …………………………………………………………………………….A3-12
(B) Relevant date of refund claim filed by the SEZ Unit
(Recipient)……………………………………………………………………….A3-13
3.4 Date of filing of refund application…………………………………………………………..A3-15
3.5 Limitation period in case of unconstitutional levy or mistake of law…………….A3-18
3.5.1 In case of unconstitutional levy or mistake of law………………………………..A3-18
3.5.2 Refund arising due to retrospective Notification…………………………………..A3-22
3.5.3 Refund arising due to cancellation of flat in complex construction …………A3-22

CHAPTER A4 EXPORT OF GOODS WITH PAYMENT OF GST A4-1

4.1 Export of Goods with payment of IGST – Refund Mechanism………………………A4-1
4.1.1 Conceptual framework ……………………………………………………………………….A4-1
4.1.2 Steps for making export with payment of tax ………………………………………..A4-4
4.1.2A Upward revision of consideration ………………………………………………………..A4-5
4.1.2B Downward revision of consideration ……………………………………………………A4-8
4.1.3 Pre-conditions for claiming refund……………………………………………………….A4-9
4.1.4 Restriction on claiming refund…………………………………………………………..A4-11
4.1.5 Relevant Date ………………………………………………………………………………….A4-12
4.1.6 Automatic credit of refund in the bank account ……………………………………A4-13
4.2 Filling of Correct GSTR-1 and GSTR-3B…………………………………………………A4-13
4.2.1 Form GSTR-1………………………………………………………………………………….A4-13
4.2.2 Form GSTR-3B……………………………………………………………………………….A4-14
4.2.3 Correction of mistakes/deficiencies in original GSTR-1 ……………………….A4-15
4.3 Error / Response Code in matching of data ……………………………………………….A4-15
4.4 Common EGM errors and their Rectification…………………………………………….A4-20
(I) Errors at Gateway Port – SB002 error – Container No. Mismatch
(Error Code: C)…………………………………………………………………………….A4-20
(II) Number of Container Mismatch (Error Code: N)………………………………A4-20
(III) LEO date greater than Sailing Date (Error Code: L) ………………………….A4-21
(IV) Nature of Cargo Mismatch (Error Code: T), Number of Packets
Mismatch (Error Code: P)………………………………………………………………A4-21
(V) Procedure for correcting errors in Shipping Bill filed at Gateway Port
(for SB002 error) ………………………………………………………………………….A4-21
(VI) EGM related errors at ICD (SB006) – Mismatches between the
Truck/Train Summary and Gateway EGM……………………………………….A4-22
4.5 Issues connected with the Non Transmission of Returns Data from GSTN……A4-23
4.6 Issues related to Scroll Generation……………………………………………………………A4-24
4.7 Errors in PFMS Validation and their Rectification……………………………………..A4-26
4.8 Guidelines for smooth processing of Refund……………………………………………..A4-28
4.8.1 Instruction No.15/2017-Customs dated 09.10.2017 (Extracts) –
Guidelines for claiming refund…………………………………………………………..A4-28
4.8.2 Circular No. 42/2017-Customs dated 07.11.2017 (Extracts) –
Refunds of IGST paid on export of goods under Rule 96………………………A4-29
4.8.3 Circular No. 25/2019-Customs dated 27.08.2019 (Extracts) –
Mismatch between GSTR-1 and GSTR-3B…………………………………………A4-30
4.8.4 Circular No. 125/44/2019-GST, dated 18.11.2019 (Para 58) –
Relevance of export manifest and correct GSTR-3B…………………………….A4-30
4.8.5 Circular No. 125/44/2019-GST, dated 18.11.2019 (Para 47) –
Difference between values of GST invoice and shipping bill…………………A4-31
4.8.6 Rule 96(1)(b) – Inserted vide N. No. 14/2022-CT, dated 05.07.2022
w.e.f. 01.07.2017, retrospectively ………………………………………………………A4-31
4.9 Exports to Nepal & Bhutan……………………………………………………………………..A4-32
4.10 Withholding of Refund …………………………………………………………………………..A4-33
4.11 Release of Refund………………………………………………………………………………….A4-35
4.12 Restrictions on the refunds to Risky Exporters…………………………………………..A4-35
4.12.1 Circular No. 16/2019-Customs dated 17.06.2019 (Extracts) ………………….A4-35
4.12.2 Circular No. 22/2019-Customs dated 24.07.2019 (Extracts) ………………….A4-37
4.12.3 Manner of processing and sanction of IGST refunds, withheld in terms
of rule 96(4)(c), transmitted to the jurisdictional GST authorities under
rule 96(5A)……………………………………………………………………………………..A4-38
4.12.4 Withholding of Refund……………………………………………………………………..A4-41
4.12.5 No re-credit in case of rejection of refund……………………………………………A4-41
4.13 Books of Accounts…………………………………………………………………………………A4-42
4.14 Recovery of refund of IGST paid on export of goods where export
proceeds not realised………………………………………………………………………………A4-42
Appendix – Circulars & Instructions………………………………………………………………………..A4-44
I. Instruction No. 15/2017-Cus., dated 09.10.2017…………………………………..A4-44
II. Instruction No. 16/2017-Cus., dated 09.10.2017…………………………………..A4-47
III. Circular No. 42/2017-Cus., dated 07.11.2017………………………………………A4-47
IV. Circular No. 5/2018-Cus., dated 23.02.2018………………………………………..A4-50
V. Circular No. 6/2018-Cus., dated 16.03.2018………………………………………..A4-55
VI. Circular No. 8/2018- Cus., dated 23.03.2018……………………………………….A4-57
VII. Circular No. 12/2018-Cus., dated 29.05.2018………………………………………A4-58
VIII. Circular No. 25/2019-Cus., dated 27.08.2019………………………………………A4-61
IX. Circular No. 26/2019-Cus., dated 27.08.2019………………………………………A4-62
X. Circular No. 22/2020-Cus., dated 21.04.2020………………………………………A4-62
XI. Circular No. 05/2021-Cus., dated 17.02.2021………………………………………A4-63

CHAPTER A5 EXPORT OF SERVICES WITH PAYMENT OF GST A5-1

5.1 Export of Services with payment of IGST – Refund Mechanism……………………A5-1
5.1.1 Conceptual framework ……………………………………………………………………….A5-1
5.1.2 Steps for making export of services with payment of tax ………………………..A5-2
5.1.3 Pre-conditions of claiming refund………………………………………………………..A5-2
5.1.4 Restriction on claiming refund…………………………………………………………….A5-3
5.2 Filling of Correct GSTR-1 and GSTR-3B…………………………………………………..A5-6
5.2.1 Form GSTR-1……………………………………………………………………………………A5-6
5.2.2 Form GSTR-3B…………………………………………………………………………………A5-8
5.2.3 Correction of mistakes/deficiencies in original GSTR-1 …………………………A5-8
5.2.4 Circular No. 125/44/2019-GST dated 18.11.2019 read with
Circular No. 147/03/2021-GST dated 12.03.2021 ………………………………….A5-8
5.3 Documents to be filed along with RFD-01 ………………………………………………….A5-9
5.3.1 Documents prescribed in the Rules………………………………………………………A5-9
5.3.2 Circular No. 125/44/2019-GST dated 18.11.2019 ………………………………….A5-9
5.3.3 Statement of invoices (Annexure-B) {Appendix of the Circular No.
135/05/2020 dated 31.03.2020} …………………………………………………………A5-10
5.3.4 Declaration under II & III proviso to sec 54(3) (auto-populated) ……………A5-11
5.3.5 Undertaking in relation to sec 16(2)(c) & sec 42(2)* (auto-populated)……A5-11
5.3.6 Statement 2 [Rule 89(2)(c)] – Fill online …………………………………………….A5-11
5.4 Relevant date…………………………………………………………………………………………A5-12
5.5 Exports to Nepal & Bhutan……………………………………………………………………..A5-12
5.6 Steps for Furnishing of RFD-01……………………………………………………………….A5-13

CHAPTER A6 EXPORT OF GOODS AND SERVICES AGAINST BOND/LUT A6-1

6.1 Export of Goods/Services against LUT – Mechanism…………………………………..A6-1
6.1.1 Framework ……………………………………………………………………………………….A6-1
6.1.2 Steps for making export against Bond/LUT…………………………………………..A6-4
6.1.3 Pre-conditions of claiming refund………………………………………………………..A6-4
6.1.4 Restrictions in claiming refund ……………………………………………………………A6-5
6.1.5 Refund of ISD Credit ……………………………………………………………………….A6-10
6.1.5A Non-realisation of export proceeds …………………………………………………….A6-10
6.1.6 Export of Non-GST Supplies – Whether eligible for refund…………………..A6-10
6.2 Bond vs. LUT………………………………………………………………………………………..A6-11
6.2.1 Eligibility to export under LUT………………………………………………………….A6-11
6.2.2 Validity of LUT……………………………………………………………………………….A6-11
6.2.3 Form for bond/LUT………………………………………………………………………….A6-12
6.2.4 Self-declaration for non-prosecution at the time of filing LUT ………………A6-12
6.2.5 Time for acceptance of LUT/Bond …………………………………………………….A6-12
6.2.6 Bank guarantee along with Bond ……………………………………………………….A6-12
6.2.7 Clarification regarding running bond ………………………………………………….A6-13
6.3 Filling of Correct GSTR-1 and GSTR-3B…………………………………………………A6-13
6.3.1 Form GSTR-1………………………………………………………………………………….A6-13
6.3.2 Form GSTR-3B……………………………………………………………………………….A6-15
6.3.3 Correction of mistakes/deficiencies in original GSTR-1 ……………………….A6-15
6.3.4 Scrutiny of Refund application in respect of export of goods…………………A6-15
6.3.5 Circular No. 125/44/2019-GST, dated 18.11.2019 (Para 47) –
Difference between values of GST invoice and shipping bill…………………A6-16
6.3.6 Refund of unmatched ITC…………………………………………………………………A6-17
6.4 Relevant Date………………………………………………………………………………………..A6-17
6.5 Determination of the amount of refund……………………………………………………..A6-18
6.5.1 Formula for calculating the amount of Refund …………………………………….A6-18
6.5.2 Interpretation of various terms in the Formula……………………………………..A6-18
6.5.3 Exempted Turnover and relating ITC excluded in Formula……………………A6-20
6.5.4 Turnover and ITC relating to Rule 89(4A) & (4B) excluded in Formula …A6-20
6.5.5 “Turnover of zero-rated supply of goods” and “Adjusted Total
turnover” ………………………………………………………………………………………..A6-22
6.5.6 Net ITC – Clarifications……………………………………………………………………A6-25
6.5.7 Turnover of zero-rated supply of services – To illustrate ………………………A6-26
6.5.8 Adjusted Total turnover – To continue the above illustration…………………A6-27
6.5.9 Deficiencies in the Formula ………………………………………………………………A6-28
6.6 Supplies to and by the Merchant Exports ………………………………………………….A6-29
6.6.1 Export by the Merchant Exporters ……………………………………………………..A6-29
6.6.2 Supplies to the Merchant Exporters for export……………………………………..A6-30
6.7 Documents to be filed along with RFD-01 ………………………………………………..A6-33
6.7.1 Documents as per Rule 89(2)…………………………………………………………….A6-33
6.7.2 Circular No. 125/44/2019-GST, dated 18.11.2019 ……………………………….A6-34
6.7.3 Statement of invoices (Annexure-B) {Appendix of the Circular No.
135/05/2020 dated 31.03.2020} …………………………………………………………A6-35
6.7.3A Statement 3B – Export of electricity without payment of tax
(accumulated ITC){N. No. 14/2022-CT, dated 05.07.2022} ………………….A6-35
6.7.4 Undertaking – Rule 96B of the GST Rules (auto-populated) …………………A6-36
6.7.5 Undertaking – Sec 16(2)(c) & sec 42(2)* (auto-populated) ……………………A6-36
6.7.6 Declaration under II & III proviso to sec 54(3) (auto-populated) ……………A6-36
6.7.7 Statement 3 – Rule 89(2)(b) and rule 89(2)(c) – Submit online ………………A6-37
6.7.8 Statement 3A under rule 89(4) – Submit online……………………………………A6-37
6.7.9 Additional suggested documents………………………………………………………..A6-37
6.8 Export of Electricity – Manner of filing refund of unutilized ITC…………………A6-38
6.8.1 Circular No. 175/07/2022-GST, dated 06.07.2022 (Extracts)…………………A6-38
6.8.2 Whether the amendment and circular is retrospective……………………………A6-40
6.8.3 Time of supply of electricity ……………………………………………………………..A6-41
6.9 Exports to Nepal & Bhutan……………………………………………………………………..A6-41
6.10 Steps for Furnishing of RFD-01……………………………………………………………….A6-41
6.11 Guidelines for smooth processing of Refund……………………………………………..A6-46
6.12 Refund of transitional credit ……………………………………………………………………A6-47
6.13 Recovery of refund of unutilised ITC where export of goods proceeds
not realized……………………………………………………………………………………………A6-47
6.14 Restrictions on the Risky Exporters………………………………………………………….A6-48

CHAPTER A7 GOODS SENT OUT OF INDIA WITHOUT SUPPLY A7-1

7.1 Sending of goods – Whether supply …………………………………………………………..A7-1
7.2 Sending of specified goods – Time of supply………………………………………………A7-2
7.3 Sending of specified goods – Issuance of invoice…………………………………………A7-2
7.4 Sending of specified goods – Time of claiming of refund……………………………..A7-3
7.5 Documentation required at the time of sending of specified goods…………………A7-4
7.6 Illustrations (vide Circular No. 108/27/2019-GST)………………………………………A7-4
7.7 Records to be maintained for sending of specified goods………………………………A7-5
7.8 Claiming of GST Refund ………………………………………………………………………….A7-6

CHAPTER A8 SUPPLIES TO SEZ-WITH PAYMENT OF TAX A8-1

8.1 Supplies to SEZ Units & Developers – Mechanism……………………………………..A8-1
8.1.1 Conceptual Framework ………………………………………………………………………A8-1
8.1.2 Steps for supplies to SEZ Unit/Developer with payment of tax………………..A8-5
8.1.3 Refund claim for supplies under ‘bill to ship to model’…………………………..A8-6
8.1.4 Pre-conditions for claiming refund……………………………………………………….A8-6
8.2 Can the Recipient claim Refund ………………………………………………………………..A8-7
8.3 Filling of Correct GSTR-1 and GSTR-3B…………………………………………………..A8-9
8.3.1 Form GSTR-1……………………………………………………………………………………A8-9
8.3.2 Form GSTR-3B……………………………………………………………………………….A8-10
8.3.3 Correction of mistakes/deficiencies in original GSTR-1 ……………………….A8-10
8.3.4 Circular No. 125/44/2019-GST, dated 18.11.2019 read with
Circular No. 147/03/2021-GST, dated 12.03.2021 ……………………………….A8-11
8.4 Documents to be filed along with RFD-01 by Supplier……………………………….A8-11
8.4.1 Rule 89(2)(d, e & f)………………………………………………………………………….A8-11
8.4.2 Circular No. 125/44/2019-GST, dated 18.11.2019 ……………………………….A8-12
8.4.3 Statement of invoices (Annexure-B) {Appendix of the Circular No.
135/05/2020-GST, dated 31.03.2020} ………………………………………………..A8-12
8.4.4 Declaration – II & III proviso to sec 54(3) (auto-populated)…………………..A8-13
8.4.5 Declaration under Rule 89(2)(f) (auto-populated) ………………………………..A8-13
8.4.6 Statement 4 online/offline [Rule 89(2)(d) and 89(2)(e)]………………………..A8-13
8.4.7 Undertaking – Sec 16(2)(c) & sec 42(2)* (auto-populated) ……………………A8-14
8.4.8 Self-Declaration or CA Certificate under Rule 89(2)(l & m)………………….A8-14
8.4.9 Additional suggested documents………………………………………………………..A8-15
8.5 Relevant date (Supplier)………………………………………………………………………….A8-15
8.6 Steps for Furnishing of RFD-01 (Supplier) ……………………………………………….A8-16

CHAPTER A9 SUPPLIES TO SEZ AGAINST LUT A9-1

9.1 Supplies to SEZ Units & Developers –Mechanism………………………………………A9-1
9.1.1 Conceptual Framework ……………………………………………………………………..A9-1
9.1.2 Bond vs. LUT …………………………………………………………………………………..A9-6
9.1.3 Steps for supplies to SEZ Unit/Developer against LUT ………………………….A9-6
9.1.4 Pre-conditions of claiming refund ……………………………………………………….A9-7
9.1.5 Restrictions in claiming refund …………………………………………………………..A9-7
9.1.6 Refund claim for supplies under ‘bill to ship to model’ ………………………….A9-7
9.1.6A Non-realisation of sale proceeds ………………………………………………………….A9-7
9.1.7 Refund of ISD Credit ………………………………………………………………………..A9-7
9.2 Filling of Correct GSTR-1 and GSTR-3B ………………………………………………….A9-8
9.2.1 Form GSTR-1 …………………………………………………………………………………..A9-8
9.2.2 Form GSTR-3B ………………………………………………………………………………..A9-9
9.2.3 Correction of mistakes/deficiencies in original GSTR-1 ………………………..A9-9
9.2.4 Circular No. 125/44/2019-GST, dated 18.11.2019 read with
Circular No. 147/03/2021-GST, dated 12.03.2021 ………………………………A9-10
9.4 Relevant date ………………………………………………………………………………………..A9-10
9.5 Determination of the amount of refund …………………………………………………….A9-11
9.6 Documents to be filed along with RFD-01 ……………………………………………….A9-11
9.6.1 Rule 89(2)(d) and (e) ……………………………………………………………………….A9-11
9.6.2 Circular No. 125/44/2019-GST, dated 18.11.2019 ………………………………A9-12
9.6.3 Statement of invoices (Annexure-B) {Appendix of the Circular No.
135/05/2020 dated 31.03.2020} ………………………………………………………..A9-12
9.6.4 Declaration under III proviso to sec 54(3) (auto-populated) ………………….A9-13
9.6.5 Declaration under Rule 89(2)(f) (auto-populated) ………………………………..A9-13
9.6.6 Statement 5 [Rule 89(2)(d) and 89(2)(e)] ……………………………………………A9-13
9.6.7 Statement 5A [Rule 89(4)] ……………………………………………………………….A9-14
9.6.8 Undertaking in relation to sec 16(2)(c) & sec 42(2)* (auto-populated) …..A9-14
9.6.9 Self-Declaration or CA Certificate under Rule 89(2)(f) ………………………..A9-14
9.6.10 Additional suggested documents ……………………………………………………….A9-15
9.7 Steps for Furnishing of RFD-01 ………………………………………………………………A9-16
9.8 Comprehensive Illustration – Refund of unutilised ITC on making zero
rated supplies ……………………………………………………………………………………….A9-19

CHAPTER A10 DEEMED EXPORT A10-1

10.1 Deemed Export – Mechanism …………………………………………………………………A10-1
10.1.1 Conceptual Framework …………………………………………………………………….A10-1
10.1.2 Procedure of supplies of goods under deemed export……………………………A10-2
10.2 Who can claim Refund……………………………………………………………………………A10-4
10.2.1 Either Supplier or Recipient………………………………………………………………A10-4
10.2.2 Circular No. 147/03/2021-GST, dated 12.03.2021 modifying
Circular No. 125/44/2019-GST, dated 18.11.2019 ……………………………….A10-4
10.3 Filling of Correct GSTR-1 and GSTR-3B…………………………………………………A10-5
10.3.1 Form GSTR-1………………………………………………………………………………….A10-5
10.3.2 Form GSTR-3B……………………………………………………………………………….A10-6
10.3.3 Correction of mistakes/deficiencies in original GSTR-1 ……………………….A10-7
10.4 Relevant date…………………………………………………………………………………………A10-7
10.5 Documents to be filed along with RFD-01 ………………………………………………..A10-8
10.5.1 Rule 89(2)(g)…………………………………………………………………………………..A10-8
10.5.2 Refund claimed by the Supplier of the deemed export ………………………….A10-8
10.5.3 Refund claimed by the Recipient of the deemed export……………………….A10-11
10.5.4 Check List of Records…………………………………………………………………….A10-13
10.6 Steps for Furnishing of RFD-01……………………………………………………………..A10-14

CHAPTER A11 INVERTED DUTY A11-1

11.1 Refund due to Inverted Duty – Mechanism……………………………………………….A11-1
11.1.1 Framework ……………………………………………………………………………………..A11-1
11.1.2 Pre-conditions of claiming refund………………………………………………………A11-2
11.1.3 Validity of provisions for not allowing refund of input services……………..A11-3
11.2 Restrictions in claiming refund due to Inverted Duty………………………………….A11-5
11.2.1 Services – N. No. 15/2017-CT(R), dated 28.06.2017 ……………………………A11-5
11.2.2 Goods – N. No. 5/2017-CT(R), dated 28.06.2017 as amended vide
N. No. 20/2018-CT(R), dated 26.07.2018……………………………………………A11-6
11.2.3 Cess on Goods – N. No. 3/2019-Cess (R), dated 30.09.2019
w.e.f. 01.07.2017……………………………………………………………………………A11-11
11.2.4 Restrictions under the II and III provisos of sec 54(3)…………………………A11-11
11.2.5 Change in the Rate of GST………………………………………………………………A11-14
11.2.6 Supply of goods at a concessional rate of tax……………………………………..A11-14
11.2.7 Inputs and outputs have different rates of tax …………………………………….A11-15
11.2.8 Refund of transitional credit…………………………………………………………….A11-15
11.3 Relevant Date………………………………………………………………………………………A11-16
11.4 Determination of the amount of refund……………………………………………………A11-16
11.4.1 Formula for calculating the amount of Refund …………………………………..A11-16
11.4.2 Interpretation of various terms in the Formula……………………………………A11-17
11.4.3 Exempted Turnover and relating ITC excluded in Formula………………….A11-18
11.4.4 Turnover and ITC relating to Rule 89(4A) & (4B) excluded in Formula .A11-18
11.4.5 ‘Net ITC’ – Clarifications……………………………………………………………….A11-19
11.4.6 Reasons for changes in Formula w.e.f. 05.07.2022……………………………..A11-22
11.4.7 Circular No. 181/13/2022-GST, dated 10.11.2022 – Relating to
Amendment in the Formula w.e.f. 05.07.2022……………………………………A11-24
11.4.8 Effects of changes in the Formula w.e.f. 05.07.2022 …………………………..A11-24
11.5 Documents to be filed along with RFD-01 ………………………………………………A11-26
11.5.1 Rule 89(2)(h)…………………………………………………………………………………A11-26
11.5.2 Circular No. 125/44/2019-GST, dated 18.11.2019 ……………………………..A11-26
11.5.3 Statement of invoices (Annexure-B) {Appendix of the Circular No.
135/05/2020-GST, dated 31.03.2020} ………………………………………………A11-27
11.5.4 Declaration under II & III proviso to sec 54(3) (auto-populated) ………….A11-28
11.5.5 Declaration under sec 54(3)(ii) (auto-populated)………………………………..A11-28
11.5.6 Statement 1 and 1A ………………………………………………………………………..A11-28
11.5.7 Undertaking – Sec 16(2)(c) & sec 42(2)* (auto-populated)………………….A11-29
11.5.8 Self-Declaration or CA Certificate under Rule 89(2)(l & m)………………..A11-29
11.5.9 Additional suggested documents………………………………………………………A11-30
11.6 Steps for Furnishing of RFD-01……………………………………………………………..A11-31
11.7 Guidelines for refunds of unutilized ITC…………………………………………………A11-35
Appendix (Para 11.2.2) Clarifications on Refund related to Fabrics …………………………..A11-37
(A) Circular No. 56/30/2018-GST, dated 24.08.2018…………………………….A11-37
(B) Circular No. 125/44/2019-GST, dated 18.11.2019…………………………..A11-39

CHAPTER A12 COMPENSATION CESS A12-1

12.1 Reason for Excess Payment of Tax…………………………………………………………..A12-1
12.2 Relevant date and procedure for claiming refund of accumulated
ITC of Compensation Cess……………………………………………………………………..A12-4

CHAPTER A13 CONSEQUENCE OF ORDER OR JUDGMENT A13-1

13.1 Who may file the refund application…………………………………………………………A13-1
13.2 Relevant date…………………………………………………………………………………………A13-1
13.3 Documents to be filed along with RFD-01 ………………………………………………..A13-2
13.3.1 Rule 89(2)(a) and (i)…………………………………………………………………………A13-2
13.3.2 Circular No. 125/44/2019-GST, dated 18.11.2019 ……………………………….A13-2
13.3.3 Undertaking – Sec 16(2)(c) & sec 42(2)* (auto-populated) ……………………A13-3
13.3.4 Self-Declaration or CA Certificate under Rule 89(2)(l & m)………………….A13-3
13.3.5 Additional suggested documents………………………………………………………..A13-4
13.4 Circular No. 111/30/2019-GST, dated 03.10.2019-Procedure………………………A13-4
13.4.1 No re-credit of refund if appeal is filed against rejection order ………………A13-4
13.4.2 Filing of refund application – Favourable order to the claimant………………A13-4
13.4.3 Disposal of refund application & Re-credit in Credit Ledger …………………A13-5
13.5 GST FAQ by CBIC (3rd Ed.) dated 15.12.2018…………………………………………A13-6
13.6 Refund of pre-deposit paid under Central Excise, Service Tax …………………….A13-8
13.6.1 Amount paid through CENVAT or in Cash…………………………………………A13-8
13.6.2 Amount paid through GST Electronic Credit Ledger ……………………………A13-9
13.7 Non-granting of refund since Department will prefer appeal ……………………..A13-10
13.8 Steps for claiming Refund……………………………………………………………………..A13-11

CHAPTER A14 CHANGE OF PLACE OF SUPPLY A14-1

14.1 Significant provisions …………………………………………………………………………….A14-1
14.1.1 Sec 77 of the CGST Act – Tax wrongfully collected and paid to
Central Government or State Government ………………………………………….A14-1
14.1.2 Sec 19 of the IGST Act – Tax wrongfully collected and paid to
Central Government or State Government ………………………………………….A14-1
14.1.3 Analysis of afore-stated provisions ……………………………………………………A14-2
14.1.4 Restriction on claiming refund ………………………………………………………….A14-2
14.2 Reasons for the Mistake …………………………………………………………………………A14-2
14.3 Relevant date ………………………………………………………………………………………..A14-6
14.4 Documents to be filed along with RFD-01 ……………………………………………….A14-8
14.4.1 Circular No. 125/44/2019-GST, dated 18.11.2019 ………………………………A14-8
14.4.2 Rule 89(2)(j) …………………………………………………………………………………..A14-8
14.4.3 Undertaking – Sec 16(2)(c) & sec 42(2)* (auto-populated) …………………..A14-8
14.4.4 Statement 6 under rule 89(2)(j) …………………………………………………………A14-9
14.4.5 Additional suggestions …………………………………………………………………….A14-9
14.5 Steps for claiming Refund …………………………………………………………………….A14-10

CHAPTER A15 ELECTRONIC CASH LEDGER A15-1

15.1 Reasons for Excess Balance…………………………………………………………………….A15-1
15.1.1 What is Electronic cash Ledger …………………………………………………………A15-1
15.1.2 Reason for excess balance in Electronic Cash Ledger …………………………..A15-2
15.1.3 Excess balance in Electronic Cash Ledger vis-à-vis excess
payment of tax ………………………………………………………………………………..A15-4
15.2 Transfer of balance from one cash ledger to another ………………………………….A15-4
15.3 Relevant date & other Provisions …………………………………………………………….A15-6
15.4 Steps for claiming Refund ………………………………………………………………………A15-8

CHAPTER A16 CANTEEN STORE DEPARTMENT A16-1

16.1 Refund to Canteen Stores Department………………………………………………………A16-1
16.1.1 Refund Mechanism to CSD……………………………………………………………….A16-1
16.2 Relevant date ………………………………………………………………………………………..A16-2
16.3 Procedure for claiming refund by the CSD ……………………………………………….A16-3
16.3.1 Amount of refund and mechanism …………………………………………………….A16-3
16.3.2 Filing Application for Refund & Disposal – Upto 09.07.2024 ………………A16-3
16.3.3 Filing Application for Refund & Disposal – W.e.f. 10.07.2024 …………….A16-5

CHAPTER A17 U.N., EMBASSIES AND OTHER SPECIFIED ORGANISATIONS A17-1

17.1 Refund to Specified International Organisations………………………………………..A17-1
17.1.1 Refund Mechanism to U.N. & Other specified Organisations ……………….A17-1
17.1.2 Eligibility of refund of Compensation Cess ………………………………………..A17-2
17.1.3 Specified persons …………………………………………………………………………….A17-2
17.2 Conditions for allowing refund ……………………………………………………………….A17-3
17.2.1 Certificate for specified use ………………………………………………………………A17-3
17.2.2 Certificate based on the principle of reciprocity ………………………………….A17-3
17.2.3 Supply of Services …………………………………………………………………………..A17-4
17.2.4 Supply of Goods ……………………………………………………………………………..A17-4
17.2.5 Withdrawal of certificate ………………………………………………………………….A17-4
17.3 Documents required for claiming the refund …………………………………………….A17-5
17.3.1 Form RFD-10 …………………………………………………………………………………A17-5
17.3.2 Form GSTR-11 ……………………………………………………………………………….A17-5
17.3.3 Statement of invoices as per Annexure D …………………………………………..A17-6
17.3.4 Certificate in case of refund relates to Goods ……………………………………..A17-6
17.3.5 Undertaking in case of refund relates to Services ………………………………..A17-6
17.3.6 Other Documents …………………………………………………………………………….A17-7
17.3.7 Obligations – File Monthly Report ……………………………………………………A17-7
17.4 Relevant date ………………………………………………………………………………………..A17-7
17.5 Pre-requisites for claiming refund ……………………………………………………………A17-8
17.6 Procedure for claiming refund ………………………………………………………………..A17-9
17.6.1 Filing Application for Refund …………………………………………………………..A17-9
17.6.2 Manner of Filing online Application ………………………………………………….A17-9)
17.6.3 Authority to sanction the refund claim ……………………………………………..A17-10
17.6.4 Processing and sanction of the refund claim ……………………………………..A17-11
17.6.5 Circulars issued in relation to refund to U.N. & Organisations ……………A17-11
17.7 Refund of IGST paid on import of goods ……………………………………………….A17-12
Appendix -1 ……………………………………………………………………………………………………….A17-13
Appendix -2 ……………………………………………………………………………………………………….A17-14
Appendix -3 ……………………………………………………………………………………………………….A17-16

CHAPTER A18 DUTY FREE SHOPS A18-1

18 Refund to Outlets located in Duty Free Area……………………………………………..A18-1
18.1 Legislative Background ……………………………………………………………………A18-1
18.2 Conceptual amendment – Supply to outgoing international passengers
to be considered as export (Departure Terminal)………………………………….A18-3
18.3 Supply by duty free shops to the arriving passengers ……………………………A18-4

CHAPTER A19 SEVA BHOJ YOJNA A19-1

19.1 Reimbursement scheme under the ‘Seva Bhoj Yojna’…………………………………A19-1
19.1.1 Background ……………………………………………………………………………………A19-1
19.1.2 Objective ……………………………………………………………………………………….A19-2
19.1.3 Scope …………………………………………………………………………………………….A19-2
19.1.4 Type of activities supported under the scheme ……………………………………A19-2
19.1.5 Nature of the scheme ……………………………………………………………………….A19-2
19.2 UIN …………………………………………………………………………………………………….A19-3
19.3 Application for claiming reimbursement of the said taxes ………………………….A19-4
19.3.1 Submission of application ………………………………………………………………..A19-4
19.3.2 Separate application for different location ………………………………………….A19-4
19.3.3 Signing of the application …………………………………………………………………A19-4
19.3.4 Amount of claim and documents to be submitted ………………………………..A19-5
19.3.5 Acknowledgment ……………………………………………………………………………A19-5
19.3.6 Communication of deficiency and filing of fresh application ………………..A19-5
19.4 Processing of the application ………………………………………………………………….A19-6
19.4.1 Verification of the documents and information ……………………………………A19-6
19.4.2 Ask for further documents and information ………………………………………..A19-6
19.4.3 Sanction / Rejection of claim ……………………………………………………………A19-6
19.5 Maintenance of Records and Obligations …………………………………………………A19-7

CHAPTER A20 EXCESS PAYMENT OF TAX AND CASUAL & NON-RESIDENTPERSONS A20-1

20.1 Reasons for Excess Payment of Tax…………………………………………………………A20-1
20.1.1 Reason for Excess Payment of Tax ……………………………………………………A20-1
20.1.2 Illustrations …………………………………………………………………………………….A20-2
20.1.3 “Tax” vs. “Amount” ………………………………………………………………………..A20-3
20.1.4 Excess balance in Electronic Cash Ledger vis-à-vis excess
payment of tax ………………………………………………………………………………..A20-3
20.1.5 Casual and non-resident taxpayers …………………………………………………….A20-4
20.2 Relevant date ………………………………………………………………………………………..A20-5
20.3 Documents to be filed along with RFD-01 ……………………………………………….A20-5
20.3.1 Rule 89(2)(k) ………………………………………………………………………………….A20-5
20.3.2 Circular No. 125/44/2019-GST, dated 18.11.2019 ………………………………A20-5
20.3.3 Statement 7 under rule 89(2)(k) ………………………………………………………..A20-6
20.3.4 Undertaking – Sec 16(2)(c) & sec 42(2)* (auto-populated) …………………..A20-6
20.3.5 Self-Declaration or CA Certificate under Rule 89(2)(l & m) …………………A20-6
20.3.6 Additional suggestions …………………………………………………………………….A20-8
20.4 Steps for claiming Refund ………………………………………………………………………A20-8

CHAPTER A21 UNREGISTERED RECIPIENTS A21-1

21.1 Legislative Background ………………………………………………………………………….A21-1
21.1.1 Background ……………………………………………………………………………………A21-1
21.1.2 Supplier may issue credit note – No need to claim refund by the
unregistered person – Circumstances ………………………………………………….A21-2
21.1.3 No refund of amount less than INR 1,000/- ………………………………………..A21-2
21.1.4 Conceptual Amendments …………………………………………………………………A21-3
21.2 Relevant date ………………………………………………………………………………………..A21-3
21.3 Documents to be filed along with RFD-01 ……………………………………………….A21-4
21.3.1 Rule 89(2)(ka & kb) ………………………………………………………………………..A21-4
21.3.2 Circular No. 188/20/2022-GST, dated 27.12.2022 ……………………………….A21-5
21.3.3 Self-Declaration or CA Certificate under Rule 89(2)(l & m) …………………A21-5
21.3.4 Statement 8 [Rule 89(2)(ka)] …………………………………………………………….A21-6
21.4 Steps for Furnishing of RFD-01 ………………………………………………………………A21-7
21.4.1 Check the Primary Eligibility and Ensuring ………………………………………..A21-7
21.4.2 Obtain temporary registration …………………………………………………………..A21-7
21.4.3 Filing of refund application ………………………………………………………………A21-7
21.4.4 Filling of RFD-01 online ………………………………………………………………….A21-8
21.4.5 Disposal by the Proper Office …………………………………………………………..A21-8

CHAPTER A21A ANY OTHER GROUND A21A-1

21A.1 Any Other Ground/Reason…………………………………………………………………… A21A-1
21A.1.1 Circumstances for “Any other” ……………………………………………………… A21A-1
21A.1.2 Illustrations …………………………………………………………………………………. A21A-1
21A.1A Merger of UT of Daman & Diu with Dadra & Nagar Haveli ………………. A21A-4
21A.2 Relevant date …………………………………………………………………………………….. A21A-5
21A.3 Documents to be filed along with RFD-01 ……………………………………………. A21A-6
21A.3.1 Circular No. 125/44/2019-GST, dated 18.11.2019 …………………………… A21A-6
21A.3.2 Undertaking – Sec 16(2)(c) & sec 42(2)* (auto-populated) ……………….. A21A-6
21A.3.3 Self-Declaration or CA Certificate under Rule 89(2)(l &m) ………………. A21A-7
21A.3.4 Additional suggested documents ……………………………………………………. A21A-8
21A.4 Steps for claiming Refund …………………………………………………………………… A21A-8

CHAPTER A22 APPLICATION AND ACKNOWLEDGEMENT A22-1

22.1 Filing of Application………………………………………………………………………………A22-1
22.1.1 Filing of refund application ………………………………………………………………A22-1
22.1.1A Manual filing of refund application & processing (Rule 97A) ………………A22-2
22.1.2 Filing of refund application by unregistered persons ……………………………A22-3
22.1.2A Mechanism for filing of refund claim by the taxpayers registered in
erstwhile U.T. of Daman & Diu for the period prior to merger with
U.T. of Dadra & Nagar Haveli ………………………………………………………….A22-5
22.1.3 Aadhaar authentication for registered person ………………………………………A22-5
22.2 Acknowledgment – Process …………………………………………………………………….A22-6
22.2.1 Process after filing of refund application ……………………………………………A22-6
22.2.2 Time limit for receiving acknowledgement ………………………………………..A22-7
22.2.3 Process of getting acknowledgement or deficiency memo ……………………A22-7
22.2.4 Date of filing vis-à-vis date of acknowledgement ………………………………..A22-8
22.2.5 Application assigned to wrong Jurisdiction ………………………………………..A22-9
22.3 Deficiency Memo and its consequences …………………………………………………A22-10
22.3.1 Time Limit …………………………………………………………………………………..A22-10
22.3.2 Re-credit of amount already debited ………………………………………………..A22-10
22.3.3 Filing of fresh refund application …………………………………………………….A22-10

CHAPTER A23 WITHDRAWAL OF REFUND APPLICATION A23-1

23.1 Withdrawal of Refund Application…………………………………………………………..A23-1
23.1.1 Background ……………………………………………………………………………………A23-1
23.1.2 Eligibility for withdrawal …………………………………………………………………A23-1
23.1.3 Manner for withdrawal …………………………………………………………………….A23-2
23.1.4 Credit back of amount to Electronic Cash/Credit Ledger ……………………..A23-2
23.1.5 Others (By Authors) ………………………………………………………………………..A23-2
23.2 Steps for withdrawal of Application ………………………………………………………..A23-3

CHAPTER A24 GRANT OF PROVISIONAL REFUND A24-1

24.1 Circumstances of Grant of Provisional Refunds…………………………………………A24-1
24.1.1 Legal Framework ……………………………………………………………………………A24-1
24.1.2 Circumstances and conditions …………………………………………………………..A24-1
24.2 Exceptional Circumstances …………………………………………………………………….A24-2
24.2.1 If sufficient reasons exist to believe that there are irregularities in the
refund application ……………………………………………………………………………A24-2
24.2.2 Powers of the P.O. to release full refund in lieu of on provisional basis …A24-2
24.3 Disposal of Refund Application ………………………………………………………………A24-3
24.3.1 Procedure for disposal of application …………………………………………………A24-3
24.3.2 No adjustment or withholding of provisional refund ……………………………A24-4
24.3.3 If final refund amount is less than the provisional refund ……………………..A24-4
24.3.4 Issuance and adjudication of the SCN – Who is the P.O. ……………………..A24-5
24.3.5 Procedure for adjudication of the SCN ………………………………………………A24-5

CHAPTER A25 WITHHOLD THE REFUND A25-1

25.1 Circumstances of withholding of refund……………………………………………………A25-1
25.1.1 Non furnishing of return …………………………………………………………………..A25-1
25.1.2 Commissioner is of the opinion …………………………………………………………A25-2
25.1.3 Refund of IGST paid on goods exported out of India (with
payment of tax) ……………………………………………………………………………….A25-3
25.2 Procedure after order to withhold refund ………………………………………………….A25-4
25.3 Powers to withhold refund ……………………………………………………………………..A25-6
25.3.1 Withholding the Refund under sec 54(10) vs. 54(11) …………………………..A25-6
25.3.2 No withholding, if refund is provisionally sanctioned ………………………….A25-7
25.3.3 Forming of opinion that refund is likely to adversely affect the
revenue – Case laws ………………………………………………………………………..A25-7
25.3.4 On account of malfeasance or fraud committed …………………………………..A25-9
25.3.5 Principle of purposive construction ………………………………………………….A25-10
25.4 Withhold refund – Reasoned Order ……………………………………………………….A25-10
25.4.1 Withholding of refund – A reasoned and speaking order …………………….A25-10
25.4.2 Withholding refund without reason – Violative of Article 265 …………….A25-12

CHAPTER A26 PROCESSING & DISPOSAL OF REFUND A26-1

26.1 Jurisdictional Officer for disposal of refund claim …………………………………….A26-2
26.2 Issue of Acknowledgement …………………………………………………………………….A26-3
26.3 Time limit for disposal of refund application ……………………………………………A26-3
26.4 Release of Provisional Refund ………………………………………………………………..A26-4
26.5 Scrutiny of the application ……………………………………………………………………..A26-5
26.6 Process after Scrutiny of the application …………………………………………………..A26-7
26.6.1 Process after scrutiny of application ………………………………………………….A26-7
26.6.2 Issue of notice in GST RFD-08 in case of deficiency …………………………..A26-8
26.6.3 Issue of show cause notice if tax is recoverable …………………………………..A26-8
26.7 Sanction of the refund application …………………………………………………………A26-10
26.7.1 Issue of sanction order – Provisions …………………………………………………A26-10
26.7.2 Issue of sanction order – Procedure ………………………………………………….A26-11
26.7.3 Manner of release of refund – In cash vs. re-credit in Electronic
Credit Ledger ………………………………………………………………………………..A26-11
26.7.4 If the claim is adjusted against the demand ……………………………………….A26-12
26.7.5 If the claim is withheld …………………………………………………………………..A26-12
26.7.6 Review of decision ………………………………………………………………………..A26-13
26.7.7 Post-sanction Audit ………………………………………………………………………..A26-13
26.8 Release of refund amount and disbursement …………………………………………..A26-13
26.8.1 Issue of payment order and release of refund …………………………………….A26-13
26.8.2 Release by one Authority only ………………………………………………………..A26-14
26.8.3 No payment of refund less than INR 1,000/- …………………………………….A26-14
26.8.4 Bank details invalidated – Error ……………………………………………………….A26-15
26.8.5 Disbursement by the Govt. ……………………………………………………………..A26-16
26.9 Rejection of the refund claim ………………………………………………………………..A26-16
26.9.1 Rejection of the claim ……………………………………………………………………A26-16
26.9.2 No Rejection without opportunity ……………………………………………………A26-16
26.9.3 Re-credit in the Electronic Credit Ledger …………………………………………A26-18
26.9.4 Rejection order is an appealable order ……………………………………………..A26-18
26.9.5 Procedure for claiming refund – When appeal is allowed in
favour of the claimant ……………………………………………………………………A26-19
26.10 Refunds to Entities under Sec 55 – Special Provisions ……………………………..A26-19
26.11 Procedure relating to sanction, post-audit and review of refund claims ………A26-20
Appendix ………………………………………………………………………………………………………….A26-26

CHAPTER A27 DEBIT & RE-CREDIT IN ELECTRONIC LEDGERS A27-1

27.1 Debit entries in Electronic Ledgers after refund application ……………………….A27-1
27.2 Re-credit in Electronic Ledgers ………………………………………………………………A27-3
27.2.1 Circumstances ………………………………………………………………………………..A27-3
27.3 Re-credit in cases where excess or erroneous refund has been paid back ………A27-4

CHAPTER A28 INTEREST ON DELAYED REFUND A28-1

28.1 Interest on delayed refund ………………………………………………………………………A28-1
28.1.1 Time limit of issue of refund – Meaning of ‘delay’ ……………………………..A28-1
28.1.2 Period of interest …………………………………………………………………………….A28-2
28.1.3 Rate of interest ……………………………………………………………………………….A28-2
28.1.4 Refund of pre-deposit amount paid for admission of appeal ………………….A28-3
28.1.5 Judicial Pronouncements ………………………………………………………………….A28-3
28.2 Period of interest if the matter goes in Appeal …………………………………………..A28-6
28.2.1 Provisions ………………………………………………………………………………………A28-6
28.2.2 Analysis – Case laws ……………………………………………………………………….A28-7
28.3 Procedure of allowing interest ………………………………………………………………..A28-9
Appendix ………………………………………………………………………………………………………….A28-10

CHAPTER A29 ERRONEOUS REFUND AND RECOVERY A29-1

29.1 Powers of the Government ……………………………………………………………………..A29-1
29.1.1 Issue of show cause notice under sec 73 & 74 of the GST Act ………………A29-1
29.1.2 File appeal under sec 107 ………………………………………………………………….A29-3
29.1.3 Penalty under sec 122 of the GST Act ……………………………………………….A29-3
29.1.4 Offence under sec 132(1)(b) & (e) of the GST Act ………………………………A29-4
29.2 Meaning of “Erroneous” ………………………………………………………………………..A29-4
29.3 Recovery proceedings while processing refund application ………………………..A29-7
29.4 Recovery – Final refund is less than provisional refund ………………………………A29-9
29.5 Re-credit in cases where excess or erroneous refund has been paid back ………A29-9
29.6 Interest on erroneous refund – Whether SCN is required ………………………….A29-10
Appendix ………………………………………………………………………………………………………….A29-11

PART – B – PROVISION

CHAPTER B1 GST REFUNDS RELATED SECTIONS B1-1

A) THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 B1-1
54. Refund of tax……………………………………………………………………………………. B1-1
55. Refund in certain cases…………………………………………………………………….. B1-15
56. Interest on delayed refunds……………………………………………………………….. B1-18
57. Consumer Welfare Fund. …………………………………………………………………. B1-20
58. Utilisation of Fund. …………………………………………………………………………. B1-21
B) THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 B1-22
16. Zero rated supply…………………………………………………………………………….. B1-22

CHAPTER B2 GST REFUNDS RELATED RULES B2-1

89. Application for refund of tax, interest, penalty, fees or any other
amount…………………………………………………………………………………………….. B2-1
90. Acknowledgement…………………………………………………………………………… B2-12
91. Grant of provisional refund. ……………………………………………………………… B2-13
92. Order sanctioning refund………………………………………………………………….. B2-14
93. Credit of the amount of rejected refund claim……………………………………… B2-16
94. Order sanctioning interest on delayed refunds. ……………………………………. B2-17
95. Refund of tax to certain persons………………………………………………………… B2-18
95B. Refund of tax paid on inward supplies of goods received by
Canteen Stores Department………………………………………………………………. B2-20
96. Refund of integrated tax paid on goods or services exported
out of India. ……………………………………………………………………………………. B2-20
96A. Export of goods or services under bond or Letter of Undertaking………….. B2-26
96B. Recovery of refund of unutilised input tax credit or integrated tax
paid on export of goods where export proceeds not realised………………….. B2-28
97. Consumer Welfare Fund. …………………………………………………………………. B2-29
97A. Manual filing and processing. …………………………………………………………… B2-35

CHAPTER B3 GST REFUNDS RELATED FORMS B3-1

Form GST RFD-01…………………………………………………………………………………………… B3-3
Form GST RFD-01B………………………………………………………………………………………. B3-17
Form GST RFD-01W……………………………………………………………………………………… B3-19

Table of Contents
Form GST RFD-02…………………………………………………………………………………………. B3-20
Form GST RFD-03…………………………………………………………………………………………. B3-21
Form GST RFD-04…………………………………………………………………………………………. B3-22
Form GST RFD-05…………………………………………………………………………………………. B3-24
Form GST RFD-06…………………………………………………………………………………………. B3-26
Form GST RFD-07…………………………………………………………………………………………. B3-29
Form GST RFD-08…………………………………………………………………………………………. B3-31
Form GST RFD-09…………………………………………………………………………………………. B3-32
Form GST RFD-10…………………………………………………………………………………………. B3-33
Form GST RFD-10A………………………………………………………………………………………. B3-35
Form GST RFD-10B………………………………………………………………………………………. B3-37
Form GST RFD-11…………………………………………………………………………………………. B3-39

CHAPTER B4 REFUND RELATED IMPORTANT CIRCULARS AND INSTRUCTIONS B4-1

PART – C – CRITICS/ SUGGESTIONS
CHAPTER C1 REFUND RELATED HIGHLIGHTS C1-1
CHAPTER C2 GST REFUND – CRITICS & SUGGESTIONS C2-1