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<h1>Refund Claims Under Section 54(4) & Rule 89(2): Documentary Proofs Needed for CGST Refunds Simplified</h1> The documentary evidence required for filing a refund application under Section 54(4) and Rule 89(2) of the CGST Rules. It specifies that applicants must provide evidence to establish that a refund is due and that the tax and interest have not been passed on to others. For claims under INR 2,00,000, a declaration suffices, while claims exceeding this amount require a certificate from a Chartered Accountant or Cost Accountant. It details specific documentation needed for various refund scenarios, including exports, SEZ supplies, deemed exports, and excess tax payments. The process is electronic, using Form GST RFD-01.
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