Refund under GST: portal filing requires ledger debits and prescribed documentation before bank credit is issued. Claimants must file FORM GST RFD-01 on the common portal with prescribed supporting documents; applications with deficiency memos must be refiled. Refunds claimed from the Electronic Cash Ledger require prior debit of that ledger and are credited to bank accounts on sanction, with rejected amounts restored by FORM GST PMT-03. ITC refunds require debit of the Electronic Credit Ledger at filing, and erroneous cash refunds are re credited to the credit ledger after taxpayer deposit via FORM GST DRC-03 and an administrative order in FORM GST PMT-03A. Applicants must have furnished due GSTR-1 and GSTR-3B returns except specified categories, and unregistered persons follow a special submission process; RFD-01 may be withdrawn before sanction with ledger reversals.
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: portal filing requires ledger debits and prescribed documentation before bank credit is issued.
Claimants must file FORM GST RFD-01 on the common portal with prescribed supporting documents; applications with deficiency memos must be refiled. Refunds claimed from the Electronic Cash Ledger require prior debit of that ledger and are credited to bank accounts on sanction, with rejected amounts restored by FORM GST PMT-03. ITC refunds require debit of the Electronic Credit Ledger at filing, and erroneous cash refunds are re credited to the credit ledger after taxpayer deposit via FORM GST DRC-03 and an administrative order in FORM GST PMT-03A. Applicants must have furnished due GSTR-1 and GSTR-3B returns except specified categories, and unregistered persons follow a special submission process; RFD-01 may be withdrawn before sanction with ledger reversals.
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