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

Documentary evidences required for filling of refund application As per section 54(4) state that, the application of refund shall be accompanied by applicant (a) such documentary evidence [rule 89(2) ] as may be prescribed (in Annexure 1 in Form GST RFD-01) to establish that a refund is due to the applicant; and (b) such documentary or other evidence as the applicant may furnish to establish that the amount of tax and interest, if any, paid on such tax or any other amount paid in relation to which such refund is claimed was collected from , or paid by, him and the incidence of such tax and interest had not been passed on to any other person. where the amount claimed as refund is less than two lakh rupees , it shall not be necessary for the applicant to furnish any documentary and other evidences but he may file a declaration , based on the documentary or other evidences available with him, certifying that the incidence of such tax and interest had not been passed on to any other person. The application under rule 89(1) shall be accompanied by any of the following documentary evidences in Annexure 1 in Form GST RFD-01 , as applicable, to establish that a refund is due to the applicant.[ Rule 89(2) of CGST Rule ] Clause (a) Refund order passed by the proper officer or an appellate authority or Appellate Tribunal or court The reference number of the order and a copy of the order passed by the proper officer or an appellate authority or Appellate Tribunal or court resulting in such refund or reference number of the payment of the amount specified in section 107(6) and section 112(8) claimed as refund; Clause (b) Where the refund is on Goods Exports (other than Electricity) a statement containing the number and date of shipping bills or bills of export and the number and the date of the relevant export invoices, in a case where the refund is on account of export of goods. Clause (ba) Where the refund is on Export of Electricity - a statement containing the number and date of the export invoices, details of energy exported, tariff per unit for export of electricity as per agreement, along with the copy of statement of scheduled energy for exported electricity by Generation Plants issued by the Regional Power Committee Secretariat as a part of the Regional Energy Account (REA) under clause (nnn) of sub-regulation 1 of Regulation 2 of the Central Electricity Regulatory Commission (Indian Electricity Grid Code) Regulations, 2010 and the copy of agreement detailing the tariff per unit. Clause (bb) where the refund is on account of upward revision in price of such goods subsequent to exports - a statement containing the number and date of export invoices along with copy of such invoices, the number and date of shipping bills or bills of export along with copy of such shipping bills or bills of export, the number and date of Bank Realisation Certificate or foreign inward remittance certificate in respect of such shipping bills or bills of export along with copy of such Bank Realisation Certificate or foreign inward remittance certificate issued by Authorised Dealer-I Bank, the details of refund already sanctioned under rule 96(3), the number and date of relevant supplementary invoices or debit notes issued subsequent to the upward revision in prices along with copy of such supplementary invoices or debit notes, the details of payment of additional amount of integrated tax, in respect of which such refund is claimed, along with proof of payment of such additional amount of integrated tax and interest paid thereon, the number and date of foreign inward remittance certificate issued by Authorised Dealer-I Bank in respect of additional foreign exchange remittance received in respect of upward revision in price of exports along with copy of such foreign inward remittance certificate, along with a certificate issued by a practicing chartered accountant or a cost accountant to the effect that the said additional foreign exchange remittance is on account of such upward revision in price of the goods subsequent to exports and copy of contract or other documents, as applicable, indicating requirement for the revision in price of exported goods and the price revision thereof. [ Inserted vide N.N. 12/2024 dated 10.07.2024 ] Clause (bc) Reconciliation Statement where the refund is on account of upward revision in price of such goods subsequent to exports a reconciliation statement, reconciling the value of supplies declared in supplementary invoices, debit notes or credit notes issued along with relevant details of Bank Realisation Certificate or foreign inward remittance certificate issued by Authorised Dealer-I Bank. [ Inserted vide N.N. 12/2024 dated 10.07.2024 ] Clause (c) Where the refund is on Export of Services - a statement containing the number and date of invoices and the relevant Bank Realisation Certificates (BRC) or Foreign Inward Remittance Certificates(FIRC), in a case where the refund is on account of the export of services;. Clause (d) Where supply of goods made to SEZ unit/ SEZ Developer - a statement containing the number and date of invoices as provided in rule 46 along with the evidence regarding the endorsement specified in the second proviso of rule 89(1) of CGST Rules. a declaration to the effect that tax has not been collected from the SEZ unit or SEZ developer, in a case where the refund is on account of supply of goods made to a SEZ unit or SEZ developer . [ Clause (f) ] Clause (e) Where supply of services made to SEZ unit/ SEZ Developer - a statement containing the number and date of invoices, the evidence regarding the endorsement specified in the second proviso of rule 89(1) and the details of payment, along with the proof thereof, made by the recipient to the supplier for authorised operations as defined under the Special Economic Zone Act, 2005 a declaration to the effect that tax has not been collected from the SEZ unit or SEZ developer, in a case where the refund is on account of supply of services made to a SEZ unit or SEZ developer.[ Clause (f)] Clause (g) Where the refund to supplier of deemed exports - a statement containing the number and date of invoices along with such other evidence as may be notified in this behalf. the Central Government hereby notifies the following, as evidences which are required to be produced by the supplier of deemed export supplies for claiming refund. [ Notification No. 49/2017-Central Tax Dated 18.10.2017 ] Clause (h) Refund due where the credit has accumulated on account due to inverted duty of structure [ Other than NIL rated or fully exempt supplies ] a statement containing the number and the date of the invoices received and issued during a tax period in a case where the claim pertains to refund of any unutilised input tax credit under section 54(3). Clause (i) where the refund arises on account of the finalisation of provisional assessment the reference number of the final assessment order and a copy of the said order Clause (j) Where CGST SGST was paid but subsequently it was held that IGST shall be paid Statement showing details of such transactions Clause (k) Refund on account of excess payment of tax and interest, if any, or any other amount paid Statement showing details of the amount of claim Clause (ka) (kb) where the refund is claimed by an unregistered person where the agreement or contract for supply of service has been cancelled or terminated a statement containing the details of invoices viz. number, date, value, tax paid and details of payment, in respect of which refund is being claimed along with copy of such invoices, proof of making such payment to the supplier, the copy of agreement or registered agreement or contract, as applicable, entered with the supplier for supply of service, the letter issued by the supplier for cancellation or termination of agreement or contract for supply of service, details of payment received from the supplier against cancellation or termination of such agreement along with proof thereof. [ Clause (ka) ] a certificate issued by the supplier to the effect that he has paid tax in respect of the invoices on which refund is being claimed by the applicant; that he has not adjusted the tax amount involved in these invoices against his tax liability by issuing credit note; and also, that he has not claimed and will not claim refund of the amount of tax involved in respect of these invoices. Prescribing manner of filing an application for refund by unregistered persons. [ Circular No. 188/20/2022-GST Dated 27.12.2022 ] Clause (i) (m) Declaration/Certification Description Refund Claim upto INR 2,00,000 Refund Claim exceeding INR 2,00,000 Rule 89(2)( l ) 89(2)( m ) Requirement Declaration Certificate in Annexure 2 of Form GST RFD-01 issued by a Chartered Accountant or a Cost Accountant Purpose of Declaration/Certificate Incidence of such tax and interest had not been passed on to any other person Cases in which no requirement of Declaration/ Certificate Cases covered under clause ( a ) or clause ( b ) or clause ( c ) or clause ( d ) or clause ( f ) of section 54(8). Note :- 1. Procedure For Refund of integrated tax paid on goods or services exported out of India To be read With Rule 96 2. Procedure for Export of goods or services under bond or Letter of Undertaking To be Read With Rule 96A 3. Fully electronic refund process through FORM GST RFD-01 [ Circular No. 125/44/2019-GST Dated 18.11.2019 ]