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21/04/2018

How to fill Refund Application under GST?

GST (Goods and Service Tax) committee allow to give refund to Exporters and refund for excess payment of Tax under GST Regime.

There is two option to file GST Refund application:
  1. Refund of Excess paid of GST Tax under Electronic Cash Ledger
  2. Refund of ITC on Export of Goods or Services without payment of Integrated Tax

Refund of Excess paid of GST under Electronic Cash Ledger

This option is available for get refund of Excess payment made under GST Regime. If you make wrong payment of any Tax, suppose if you want to made payment of SGST and wrongly payment made under CGST. Then this application will be filed for get the refund. Application of getting refund of Excess paid can be filed under RFD-01.

Select the option and click on Create. If any excess balance paid and appear in Electronic Cash ledger then it will be look like this:



RFD-01A will appear on your screen with details of excess payment. Just below excess paid table, you can find details to be fill for Refund. Enter Refund amount in Refund details. Select Bank Account and save your application. 
Note: Difference in Bank Account or if any particular of Bank Account is not match then your refund will be denied.
Again, go to refund option and click on  My Saved application:


Open application again and click on Proceed.

Refund of ITC on Export of Goods & Service without payment of Integrated Tax

This option is use to claim Refund of IGST paid on Export of Zero rated, nil rated or exempt goods. Generally Export is not taxable and it covered under Zero rated, but as per Model law of GST Exporters was paid IGST on export made. So you can claim your paid GST tax through this option.

This application not contain your payment amount of IGST, you need to fill taxes details manually. But note if you file your return selecting option Export with tax then your refund can be denied by GST Department.

Application is file as same as Excess paid refund application. After filing of Application system generate ARN (Application Reference Number) for your refund application. You can trace your application at any time under refund - Track Application Status. Enter your ARN in Text field and search.


Filed application will look like this:



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