GST refund procedure: Form GST RFD-01A prescribes grounds, declarations and annexures for refund claims. Form GST RFD-01A is the manual application vehicle for specified taxpayers to claim GST refunds across enumerated grounds (excess cash ledger balance; exports with or without tax; ITC accumulation from inverted tax structure; supplies to SEZ units/developers; deemed exports; change in place of supply; excess tax payment; and other grounds). The form requires statutory declarations and an undertaking addressing non-availability of drawback/export duty, exclusion of ITC on nil-rated or exempt supplies, restrictions on concurrent supplier/recipient claims in deemed exports, and a repayment undertaking if ITC conditions are subsequently unmet, together with annexed statements for calculation and invoice-level reconciliation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST refund procedure: Form GST RFD-01A prescribes grounds, declarations and annexures for refund claims.
Form GST RFD-01A is the manual application vehicle for specified taxpayers to claim GST refunds across enumerated grounds (excess cash ledger balance; exports with or without tax; ITC accumulation from inverted tax structure; supplies to SEZ units/developers; deemed exports; change in place of supply; excess tax payment; and other grounds). The form requires statutory declarations and an undertaking addressing non-availability of drawback/export duty, exclusion of ITC on nil-rated or exempt supplies, restrictions on concurrent supplier/recipient claims in deemed exports, and a repayment undertaking if ITC conditions are subsequently unmet, together with annexed statements for calculation and invoice-level reconciliation.
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