Re application for GST refund on IGST paid against export of services

[Ayub Mohammad]

Refund application (for IGST paid against export of services for Apr 2019) in RFD-01 is rejected for non submission of documents. Can the same be reapplied? if so what is the process as GSTN says it is already applied.

[Shilpi Jain]

You could see the reason mentioned in the order for the rejection of the refund claim and on that basis see if an appeal is required to filed for the same.

AI Summary

GST refund rejection guidance: review the rejection order to decide on reapplication or filing an appeal. A refund application in RFD-01 for IGST on export of services was rejected for non submission of documents; the claimant must examine the rejection order to identify the specific deficiencies and the legal basis cited, then decide whether to rectify and reapply (if system permits) or to pursue an appeal based on the grounds in the order.