GST REFUND - INVERTED DUTY STRUCTURE.

[SAFETAB LIFESCIENCE]

Dear Experts,

We are eligible for applying refund of ITC accumulated in Credit Ledger. What is the current proceedure. We will submit RFD-01A by online and RFD-01 manually with required documents such as Form 1-A, Credit Ledger copy, filed returns copy etc. physically. We know the calculations of elegible refund also

My major question in this regard is, whether we have to upload all ITC taken INPUT invoices in GST portal (or) we have to upload ITC elgible invoices (i.e) Input invoices with 18% and 28% GST since our final product is of 12 % GST. Kindly guide us please.

[Abhishek Sethi]

Basis Notification No 74/2018- CGST, wherein updated form has been notified, it appears that only input invoices shall be uploaded (not input services or capital goods)

AI Summary

GST refund procedure: upload only input goods invoices for ITC refund; input services and capital goods excluded. For refund of accumulated ITC under an inverted duty structure, the filer should submit online RFD-01A and a manual RFD-01 with supporting documents (Form 1 A, credit ledger copy, filed returns). Procedurally, and in line with the updated form under Notification No. 74/2018 CGST, only input goods invoices are to be uploaded to the GST portal for the refund application; input services and capital goods invoices are not required to be uploaded.