Refund to Casual or Non resident taxable persons [ Section 54(13) ]

Refund eligibility for casual and non resident taxpayers requires filing all due returns before claiming advance tax refund.

Advance tax deposited by a casual or non resident taxable person shall not be refunded unless all returns required for the entire registration period have been furnished; refunds after adjustment of tax payable must be claimed in the last return and by filing Form GST RFD-01 electronically with Aadhar authentication. Circular guidance mandates furnishing all due periodic returns in the applicable return forms before filing a refund claim, except for specified classes of taxpayers who follow alternative return requirements. Declarations or certificates regarding non passing of tax incidence are required or excepted according to prescribed thresholds and specified refund categories.