Documentary evidences required for filling of refund application [Section 54(4) read with Rule 89(2) of CGST Rule]

Documentary evidences required for filling of refund application [Section 54(4) read with Rule 89(2) of CGST Rule] https://www.taxtmi.com/manuals?id=2549 Refund applications under Section 54(4) must include prescribed documentary evidence under Rule 89(2) (Annexure 1 to Form GST RFD-01) to establish entitlement and evidence or declarations on whether tax incidence was passed on. Category-specific attachments are required for exports of goods, exports of services, electricity exports, upward price revisions (with supplementary invoices, bank realisation/FIRC and reconciliation), SEZ supplies, deemed exports, inverted duty credit claims, provisional assessments, tax allocation changes, excess payments, and refunds claimed by unregistered persons. en-us Fri, 31 Mar 2023 13:26:00 +0530 Thu, 26 Sep 2024 17:05:00 +0530 TaxTMI RSS Generator Documentary evidences required for filling of refund application [Section 54(4) read with Rule 89(2) of CGST Rule] https://www.taxtmi.com/manuals?id=2549 Refund applications under Section 54(4) must include prescribed documentary evidence under Rule 89(2) (Annexure 1 to Form GST RFD-01) to establish entitlement and evidence or declarations on whether tax incidence was passed on. Category-specific attachments are required for exports of goods, exports of services, electricity exports, upward price revisions (with supplementary invoices, bank realisation/FIRC and reconciliation), SEZ supplies, deemed exports, inverted duty credit claims, provisional assessments, tax allocation changes, excess payments, and refunds claimed by unregistered persons. Manuals GST Fri, 31 Mar 2023 13:26:00 +0530 https://www.taxtmi.com/manuals?id=2549