GST refund procedure: standardized application, specified grounds, supporting schedules and mandatory declarations for claim processing. FORM GST RFD 01 prescribes the standardized application for claiming GST refunds by specified classes of applicants, requiring taxpayer and bank details, tax period, and amounts claimed by tax heads. Claims must be categorised by prescribed grounds (exports with/without tax, excess cash ledger balance, orders, inverted duty ITC, SEZ supplies, deemed exports, change of place of supply, excess payment, etc.) and supported by tailored statements and annexures for calculation and documentary reconciliation. The form requires rule specific declarations, undertakings to repay sanctioned amounts with interest in stated contingencies, and accountant certification where incidence of tax/interest is not passed on.