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<h1>Understanding Rule 89: Claiming Refunds Under CGST Rules 2017 for Taxes, Interest, and More via FORM GST RFD-01</h1> Rule 89 of the Central Goods and Services Tax Rules, 2017, outlines the process for claiming refunds of taxes, interest, penalties, fees, or other amounts, excluding integrated tax on exported goods. Applications must be filed electronically via FORM GST RFD-01. Specific provisions apply for supplies to Special Economic Zones and deemed exports. Refunds related to intra-State transactions reclassified as inter-State, or additional integrated tax due to price revisions post-export, are also addressed. Documentation requirements include invoices, shipping bills, and certificates from chartered accountants. Refunds for input tax credits, zero-rated supplies, and inverted duty structures are calculated using specified formulas.