DOCUMENTS REQUIRED FOR CLAIM REFUND UNDER GOODS AND SERVICES TAX- BY CS DIVYANSHU SAHNI- GST EXPERT
Divyanshu Sahni
& Associates
COMPANY
SECRETARIES
Office: -512B, 5th Floor, Kirti Shikhar Building, District Centre, Janak
Puri, New Delhi -110058
Email: info@finlegalforte.com
Mob; +91-9871027426
GST
Refund – Documents Required
Any
person having GST registration can claim a refund under the GST Act for tax,
interest, penalty, fees or any other amount paid by him using FORM GST RDS-01.
GST
RDS-01 form can be filed on the GST common portal. Along with Form GST RFD-01,
various documents must be provided as evidence in the Annexure. We look at such
documents required for GST refund in this article.
Documents Required for
GST Refund
All GST refund application
must contain the following documents attached as annexures to Form GST RDS-01:
Refund Passed by GST
Officer or Tribunal
In case a refund
application is made based on the orders by a GST officer or Appellate or
Tribunal, then the reference number of the order and a copy of the order passed
resulting in a refund or reference number of the payment claimed as refund
should be attached.
In case of refund due to
provisional assessment, the reference number of the final assessment order and
a copy of the order should be attached.
Refund for Exports
In case of refund
applications made on account of export of goods, 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 should be attached.
In case of refund on
account of export of services, a statement containing the number and date of
invoices and the relevant Bank Realisation Certificates or Foreign Inward
Remittance Certificates should be attached.
In case of deemed exports,
a statement containing the number and date of invoices along with such other
evidence should be attached.
Documents
in case of export of services:
In case of export of
services following additional documents will also be required.
- 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
Refund to SEZ and for
Supply to SEZ
For refund applications
made on account of supply of goods to a Special Economic Zone unit or SEZ
developer, a statement containing the number and date of invoices along with
the evidence regarding the endorsement should be attached.
In case of supply of
services to a SEZ, a statement containing the number and date of invoices, the
evidence regarding the endorsement along with the proof should be attached.
In case of refund
application made on account of supply of goods or services made to a Special
Economic Zone unit or a Special Economic Zone, declaration to the effect
that the Special Economic Zone unit or the Special Economic Zone developer has
not availed the ITC of the tax paid by the supplier of goods or services
should be attached.
Excess Payment of Tax
Refund applications made on
account of excess payment of tax must include a statement showing the details
of the amount of claim on account of excess payment.
For refund of unutilised
input tax credit that has accumulated on account of the rate of tax on the
inputs being higher than the rate of tax on output supplies, a statement
containing the number and the date of the invoices received and issued during a
tax period should be attached.
Statement showing the
details of transactions considered as intra-State supply but which is
subsequently held to be inter-State supply if refund is due to wrong
classification.
GST
Refund of Over Rs.2 Lakhs
For all GST refund over
Rs.2 lakhs, a declaration to the effect that the incidence of tax, interest or
any other amount claimed as refund has not been passed on to any other person
must be submitted. Further, a Chartered Accountant or Cost Accountant Certificate
in Annexure 2 should also be attached.
DOCUMENTS REQUIRED FOR CLAIM REFUND UNDER GOODS AND SERVICES TAX- BY CS DIVYANSHU SAHNI- GST EXPERT
Reviewed by CS DIVYANSHU SAHNI
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