GST refund application form requires grounds, documentary evidence, bank details, declarations, and verification. Form GST RFD-01 sets out the refund application procedure requiring GSTIN, tax period, detailed tax-component refund amounts, bank account details, selection of statutory refund grounds (including exports with/without tax, SEZ supplies, inverted tax structure, intra-/inter-State reclassification, excess payment), supporting documentary references (shipping bill/EGM, BRC/FIRC), declarations on non-passing-on of tax and exclusion of ITC for exempt supplies, verification by authorised signatory, and optional professional certificate where applicable.
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GST refund application form requires grounds, documentary evidence, bank details, declarations, and verification.
Form GST RFD-01 sets out the refund application procedure requiring GSTIN, tax period, detailed tax-component refund amounts, bank account details, selection of statutory refund grounds (including exports with/without tax, SEZ supplies, inverted tax structure, intra-/inter-State reclassification, excess payment), supporting documentary references (shipping bill/EGM, BRC/FIRC), declarations on non-passing-on of tax and exclusion of ITC for exempt supplies, verification by authorised signatory, and optional professional certificate where applicable.
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