Refund documentation requirements under GST: specified evidentiary attachments determine admissibility and category-specific proofs for refund claims. Refund claims under GST require specific documentary evidence under Rule 89(2) of the CGST Rules, 2017. Category-specific attachments include adjudication orders or payment references; shipping bills and export invoices for goods; export invoices, energy schedules and tariff agreements for electricity; invoices and BRC/FIRC for export of services; invoice lists and admission endorsements for SEZ supplies; notified evidence for deemed exports; invoices for inverted duty refunds; orders for provisional assessment refunds; and transaction statements for intra/inter-state reclassification or excess payment claims. Declarations or CA/Cost Accountant certificates are required regarding non-passing of tax incidence, with exceptions for specified categories.
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 documentation requirements under GST: specified evidentiary attachments determine admissibility and category-specific proofs for refund claims.
Refund claims under GST require specific documentary evidence under Rule 89(2) of the CGST Rules, 2017. Category-specific attachments include adjudication orders or payment references; shipping bills and export invoices for goods; export invoices, energy schedules and tariff agreements for electricity; invoices and BRC/FIRC for export of services; invoice lists and admission endorsements for SEZ supplies; notified evidence for deemed exports; invoices for inverted duty refunds; orders for provisional assessment refunds; and transaction statements for intra/inter-state reclassification or excess payment claims. Declarations or CA/Cost Accountant certificates are required regarding non-passing of tax incidence, with exceptions for specified categories.
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