Refund under GST procedures: FORM GST RFD-01 filing, documentary evidence and procedural conditions determine entitlement and processing timeline. Refunds under GST require filing in FORM GST RFD-01 with discharge of all tax liabilities and documentary proof that tax incidence was not passed on; IGST on exported services is claimed in FORM GST RFD-01 while IGST on exported goods is processed by Customs through Shipping Bills and portal transmissions. SEZ supplies and deemed exports have distinct documentary, endorsement and undertaking requirements, and refunds for casual/non-resident deposits or unutilized ITC from inverted duty structures are subject to specified return-filing and Rule 89 conditions.
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.
Refund under GST procedures: FORM GST RFD-01 filing, documentary evidence and procedural conditions determine entitlement and processing timeline.
Refunds under GST require filing in FORM GST RFD-01 with discharge of all tax liabilities and documentary proof that tax incidence was not passed on; IGST on exported services is claimed in FORM GST RFD-01 while IGST on exported goods is processed by Customs through Shipping Bills and portal transmissions. SEZ supplies and deemed exports have distinct documentary, endorsement and undertaking requirements, and refunds for casual/non-resident deposits or unutilized ITC from inverted duty structures are subject to specified return-filing and Rule 89 conditions.
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