https://www.taxtmi.com/forms?id=1356 Form GST RFD-01A is the manual application vehicle for specified taxpayers to claim GST refunds across enumerated grounds (excess cash ledger balance; exports with or without tax; ITC accumulation from inverted tax structure; supplies to SEZ units/developers; deemed exports; change in place of supply; excess tax payment; and other grounds). The form requires statutory declarations and an undertaking addressing non-availability of drawback/export duty, exclusion of ITC on nil-rated or exempt supplies, restrictions on concurrent supplier/recipient claims in deemed exports, and a repayment undertaking if ITC conditions are subsequently unmet, together with annexed statements for calculation and invoice-level reconciliation. en-us Fri, 17 Nov 2017 12:20:00 +0530 Tue, 27 Dec 2022 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forms?id=1356 Form GST RFD-01A is the manual application vehicle for specified taxpayers to claim GST refunds across enumerated grounds (excess cash ledger balance; exports with or without tax; ITC accumulation from inverted tax structure; supplies to SEZ units/developers; deemed exports; change in place of supply; excess tax payment; and other grounds). The form requires statutory declarations and an undertaking addressing non-availability of drawback/export duty, exclusion of ITC on nil-rated or exempt supplies, restrictions on concurrent supplier/recipient claims in deemed exports, and a repayment undertaking if ITC conditions are subsequently unmet, together with annexed statements for calculation and invoice-level reconciliation. Forms GST Fri, 17 Nov 2017 12:20:00 +0530 https://www.taxtmi.com/forms?id=1356