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REFUND UNDER GST
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Refund under GST
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Cases where refund is allowed
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Cases where refund is not allowed

• In case of goods or services which are notified
  by council in this behalf.
• Refund of unutilized input tax credit in where
  the goods exported out of India are subjected to
  export duty.
• Refund of unutilized input tax credit if the
  supplier of goods or services or both avails of
  drawback in respect of central tax or claims
  refund of the integrated tax paid on such
  supplies.
• EXPLANATION In relation to any goods
  manufactured in India and exported, means the
  rebate of duty, tax or cess chargeable on any
  imported inputs or on any domestic inputs or
  input services used in the manufacture of such
  goods.

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Documents required for Refund Application
Normal Case

1. A statement in Annex 1 of FORM GST RFD-01
   containing the no. and date of invoices received
   and issued in a case where the claim pertains to
   refund of any unutilized ITC where the credit has
   accumulated due to rate of tax on inputs being
   higher than the rate of tax on output supplies,
2. The reference number of the final assessment
   order and a copy of the said order in a case
   where the refund arises on account of
   finalization of provisional assessment
3. 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, in a case where the amount of refund
   claimed does not exceed Rs. 2 lakh.
4. A Certificate in Annex 2 of FORM GST RFD-01
   issued by a CA or a Cost Accountant which says
   that the incidence of tax, interest or any other
   amount claimed as refund has not been passed on
   to any other person, in a case where the amount
   of refund claimed exceeds Rs. 2 Lakh.

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Documents required for Refund Application Other
Cases

• In case of officer / court order
• The reference number of the order and a copy of
  the order passed by the officer , court etc
  resulting in such refund
• Reference number of the payment of the amount
  claimed as refund
• In case of Exports
• A statement containing the number and date of
  shipping bills or bills of export and the number
  and date of 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, in a case where the refund is on
  account of export of services.
• A statement containing the number and date of
  invoices along with such other notified evidence,
  in a case where the refund is due to deemed
  exports
• In a case of supplies made to SEZ Unit/Developer
• A statement containing the number and date of
  invoices as required in a tax invoice along with
  the evidence.
• A statement containing the number and date of
  invoices, the evidence and the details of
  payment, along with proof thereof, made by the
  recipient to the supplier for authorized
  operations as defined under the Special Economic
  Zone Act, 2005

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When is the Refund actually Realised?
The Refundable Amount instead of being credited
to the Fund, be paid to the applicant, if such
amount is relatable to
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Refund in case of Zero-rated supply
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Calculation of Zero-Rated Supply of services

• Zero-rated supply of services made without
  payment of tax under bond or letter of
  undertaking is calculated in the following
  manner

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Refund of tax to UN Related persons
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UN Related Persons

• A specialized agency of the United Nations
  Organisation or
• International Civil Aviation Organisation.
• World Health Organisation (WHO)
• International Labour Organisation (ILO)
• Food and Agriculture Organisation of the United
  Nations.
• United Nations Educational, Scientific and
  Cultural Organisation.
• International Monetary Fund.
• International Bank of Reconstruction and
  Development.
• Universal Postal Union.
• International Telecommunication Union.
• World Meteorological Organisation.
• Permanent Central Opium Board.
• International Hydrographic Bureau
• or any Consulate or Embassy of foreign countries
  or any other notified person or class of persons,
  will be entitled to a refund of tax paid by it on
  inward supplies, may make an application for such
  refund, within 6 months from the last day of the
  quarter in which such supply was received.

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When is refund of tax available to UN related
person?
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Interest on Delayed Refunds
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Order sanctioning interest on delayed refunds
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Grant of provisional refund
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Credit of the amount of rejected refund claim
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