GST Manual refund filing is activated
GST Manual refund filing:
GST manual refund filing is activated now. CBEC has issued carious notifications to enable the decisions taken in GST council meeting held on 10th November 2017. So many of us were stuck with refunds. Now we can apply for refunds manually in cases where the electronic filing of refund was not allowed. CGST notification no. 55 provide for the same.Following are the various scenarios where you may need to file for a refund.
|
Sl. No. |
Refund type |
Refund mechanism |
|
1. |
Excess balance in Electronic Cash Ledger |
FORM-GST-RFD-01 A |
|
2. |
Exports of services- with payment of tax |
FORM-GST-RFD-01 A |
|
3. |
Exports of goods / services- without payment of tax (accumulated ITC) |
FORM-GST-RFD-01 A |
|
4. |
ITC accumulated due to inverted tax structure[under clause (ii) of first proviso to section 54(3)] |
FORM-GST-RFD-01 A |
|
5. |
On account of supplies made to SEZ unit/ SEZ developer(with payment of tax)
|
FORM-GST-RFD-01 A |
|
6. |
On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)
|
FORM-GST-RFD-01 A |
|
7. |
Recipient of deemed export
|
FORM-GST-RFD-01 A |
|
8. |
Refund of ITC for export of goods without IGST |
Online facility available |
|
9. |
Refund of IGST on export of goods |
GSTR 1,table 6A alongewith shipping bills |
How to file form FORM-GST-RFD-01 A:
It is to be filed manually and be submitted to the jurisdictional officer. Relevant documents are also required to be submitted. Once the refund is approved a refund order will be issued in FORM-GST-RFD-01 B. (Format of both of them are attached here.
notfctn-55-central-tax-english.1 notfctn-55-central-tax-english.1
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CA Shafaly Girdharwal
CA
New Delhi, India
CA Shaifaly Girdharwal is a GST consultant, Author, Trainer and a famous You tuber. She has taken many seminars on various topics of GST. She is Partner at Ashu Dalmia & Associates and heading the Indirect Tax department. She has authored a book on GST published by Taxmann.
