GST refund application requires invoice level annexures, bank details, and an accountant's certificate confirming tax incidence not passed on. FORM GST RFD 01 requires taxpayer details, tax period, refund amount broken down by tax heads and reasons for claim (including excess cash balance, exports, SEZ/EOU supplies, appellate orders, and ITC accumulated from inverted duty structure), bank account details, and an authorised verification. Annexure 1 demands invoice level disclosure (HSN/SAC, quantities, taxable values, tax rates and amounts by IGST/CGST/SGST); Annexure 2 requires a chartered/cost accountant certificate that the incidence of claimed tax and interest has not been passed on, based on examination of books.