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<h1>GST refund procedure: electronic FORM GST RFD 01 filing with specific documentary requirements and calculation formulas.</h1> Applications for refund under the GST rules must be filed electronically in FORM GST RFD 01 with prescribed annexures and supporting documents; special filing provisions apply for supplies to SEZs and deemed exports, and refunds after adjustment against advance tax require filing only after the last return is furnished. The rule prescribes detailed documentary evidence for different refund categories (exports, electricity, upward price revision, deemed exports, unutilised ITC, final assessment, intra State reclassification), requires declarations or professional certificates on non pass through of tax where applicable, and sets formulae and defined terms for calculating refunds for zero rated supplies and inverted duty structure.
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