Understanding GST Refund Claims: Key Documents Required Under Rule 89(2) and Section 54(8) of CGST Rules 2017

The necessary documentation required for filing a refund claim under GST as per Rule 89(2) of the CGST Rules, 2017. Applicants must provide evidence such as order references, shipping bills, export invoices, and bank certificates, depending on the nature of the refund claim. The refund categories include exports of goods and services, supplies to Special Economic Zones, deemed exports, unutilized input tax credit, and finalization of provisional assessments. Additional requirements include declarations regarding tax incidence and certificates from accountants for claims exceeding two lakh rupees, with specific exemptions outlined under Section 54(8) of the CGST Act, 2017.