DOCUMENTS TO BE FILED WITH REFUND CLAIM - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

6. DOCUMENTS TO BE FILED WITH REFUND CLAIM As per Rule 89(2) of CGST Rules, 2017, the application for refund under Rule 89(1) of the CGST Rules, 2017 shall be accompanied by any of the following documentary evidences, as applicable to the individual claim, to establish that a refund is due to the applicant - (i) 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. (ii) In a case where the refund is on account of export of goods, other than electricity, a statement containing the number and date of shipping bills or bills of export and the number and date of relevant export invoices. (iii) In case where refund is on account of 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 Regulation 2(l)(nnn) of the Central Electricity Regulatory Commission (Indian Electricity Grid Code) Regulations, 2010 and the copy of agreement detailing the tariff per unit. (iv) In a case where the refund is on account of export of services, a statement containing the number and date of invoices and the relevant Bank Realization Certificates or Foreign Inward Remittance Certificates, as the case may be. (v) In case of supply of goods made to a Special Economic Zone unit or a Special Economic Zone Developer, along with a declaration to the effect that tax has not been collected from the Special Economic Zone (SEZ) unit or the Special Economic Zone (SEZ) developer, a statement containing the number and date of invoices as prescribed in Rule 46, along with the evidence that the goods have been admitted in full in the SEZ, by way of endorsement specified in the first proviso (a) to Rule 89(1) of CGST Rules, 2017. (vi) Where the refund is on account of supply of services made to a Special Economic Zone unit or a Special Economic Zone Developer, along with a declaration to the effect that tax has not been collected from the Special Economic Zone (SEZ) unit or the Special Economic Zone (SEZ) developer, a statement containing the number and date of invoices, the evidence regarding receipt of services for authorized operations, by way of endorsement specified in the first proviso (b) to Rule 89(1), the details of payment along with proof thereof made by the recipient to the supplier for authorized operations, as defined under the SEZ Act, 2005. (vii) Where the refund is on account of Deemed Exports, a statement containing the number and date of invoices along with such other evidence, as notified in this behalf. (viii) In a case where the claim pertains to refund of any unutilized input tax credit under Section 54(3) of the CGST Act, 2017 where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (inverted duty structure), other than nil-rated or fully exempt supplies, a statement containing the number and date of invoices received and issued during a tax period. (ix) In a case where the refund arises on account of finalisation of provisional assessment, the reference number of the final assessment order and a copy of the said order. (x) A statement showing details of transactions considered as intra-state supply subsequently held as inter-state supply. (xi) A statement showing the details of the amount of claim on account of excess payment of tax. (xii) In a case 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 payment to the supplier, 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, the copy of agreement or registered agreement or contract 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. (xiii) A declaration to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed does not exceed two lakh rupees. However, a declaration is not required to be furnished in respect of cases covered under Section 54(8)(a), 54(8)(b), 54(8)(c) or 54(8)(d) of CGST Act, 2017, i.e. refund of tax paid on export of goods and/or services or inputs and input services used in making such exports, refund of unutilized ITC accumulated on account of zero rated supplies and on account of inverted tax structure, refund of tax paid on non-supply or incomplete supply or refund voucher cases and refund of tax paid on intra-state supply, which is later held as inter-state supply or vice- versa. (xiv) A Certificate in Annex 2 of FORM GST RFD-01 issued by a Chartered Accountant or a Cost Accountant to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed exceeds two lakh rupees. Such a declaration is not required to be furnished in respect of cases covered under said Sections 54(8)(a), 54(8)(b), 54(8)(c) or 54(8)(d) of CGST Act, 2017 and in cases where refund is claimed by an unregistered person who has borne the incidence of tax.