9911796707
TMI BlogApplication for RefundX X X X Extracts X X X X X X X X Extracts X X X X ..... Recipient of deemed export supplies/ Supplier of deemed export supplies (i) Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment) (j) Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa(change of POS) (k) Excess payment of tax, if any (l) Any other (specify) 8. Details of Bank account Name of bank Address of branch IFSC Type of account Account No. 9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable __Yes __No [DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name Designation / Status ] DECLARATION [section 54(3)(ii)] I hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods or services used for making nil rated or fully exempt supplies. Signature N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 10. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this account has been received by me/us earlier. Place Date Signature of Authorised Signatory (Name) Designation/ Status Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover of inverted rated supply of goods and services Tax payable on such inverted rated supply of goods and services Adjusted total turnover Net input tax credit Maximum refund amount to be claimed [(1 4 3)-2] 1 2 3 4 5 10 [ Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl. No. Details of documents of inward supplies received of inputs received Tax paid on Inward supplies Type of Inward supply GSTIN of Supplier/Self GSTIN Type of Document No./B/E Port Code Date Taxable Value Integ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g bill/ Bill of export/ Endorsed invoice no. Type of Document No. Date Value No. Date 1 2 3 4 5 6 7 8 ] Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1 2 3) 1 2 3 4 16 [ Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports claimed by supplier Sl. No. Document details of inward supplies in case refund is claimed by Supplier Tax paid Type of Document No. Date Taxable Value Integrated Tax Central Tax State/Union Territory Tax Cess 1 2 3 4 5 6 7 8 9 Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports claimed by recipient Sl. No . Document details of inward supplies in case refund is claimed by recipient Tax paid GSTIN of Supplier Type of Document No . Date Taxable Value Integrated Tax Central Tax State/Uni on Territory Tax Cess 1 2 3 4 5 6 7 8 9 10 ] 17 [ Statement 6 [rule 89(2)(j)] Refund Type: On account of change in POS (inter-state to intra-state and vice versa) Document Type B2C/Registered Recipeint GS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in respect of document declared in GSTR-3B for the month (1) (2) (3) (4) (5) BRC/ foreign inward remittance certificate No. Date of BRC/ foreign inward remittance certificate Whether refund claimed for shipping bill under Rule 96 (Y/N) Details of such shipping Bill No. Date of such shipping bill Port of export code (6) (7) (8) (9) (10) (11) ] Annexure-2 Certificate [rule 89(2)(m)] This is to certify that in respect of the refund amounting to Rs. -------------- (in words) claimed by M/s----------------- (Applicant s Name) GSTIN/ Temporary ID------- for the tax period ---- , the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant. Signature of the Chartered Accountant/ Cost Accountant: Name: Membership Number: Place: Date: Note - This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act. Instructions 1. Terms used: a. B to C: From registered person to unregistere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax BRC/ FIRC Integrated tax involved in debit note, if any Integrated tax involved in credit note, if any Net Integrated tax (6+9 - 10) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 2. Substituted vide not. no. 47/2017 - Dated 18-10-2017, before it was read as, Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type:On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/ Bill of export/ Endorsed invoice by SEZ Integrated Tax Integrated tax involved in debit note, if any Integrated tax involved in credit note, if any Net Integrated tax (8+ 9 10) No. Date Value No. Date Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 3. Substituted vide Notification No. 70/2017 - Dated 21-12-2017, before it was read as, Recipient of deemed export 4. Inserted vide Notification No. 70/2017 - Dated 21-12-2017, 5. Substituted vide Notification No. 70/2017 - Dated 21-12-2017, before it was read as, DECLARATION [rule 89(2)(g)] (For recipients of deemed export) I hereby declare that the refund has been claimed only for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... export supplies] (i) Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment) (j) Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa(change of POS) (k) Excess payment of tax, if any (l) Any other (specify) 8. Details of Bank account Name of bank Address of branch IFSC Type of account Account No. 9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable __ Yes ___No 6 [ DECLARATION [second proviso to section 54(3) ] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name Designation / Status] DECLARATION [section 54(3)(ii)] I hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods or services used for making nil rated or fully exempt supplies. Signature Name Designation / Status DECLARATION [rule 89(2)(f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt has been received by me/us earlier. Place Signature of Authorised Signatory Date (Name) Designation/ Status Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover of inverted rated supply of goods Tax payable on such inverted rated supply of goods Adjusted total turnover Net input tax credit Maximum refund amount to be claimed [(1 4 3)-2] 1 2 3 4 5 4 [Statement 1A [rule 89(2)(h)] Refund type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl. No. Details of invoices of inward supplies received Tax paid on inward supplies Details of invoices of outward supplies issued Tax paid on outward supplies No. Date Taxable Value Integrated Tax Central Tax State/Un ion territory Tax No. Date Taxable Value Integrated Tax Central Tax State/Union territory Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 ] 1 [Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Cess BRC/ FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etails of invoices covering transaction considered as intra State / inter-State transaction earlier Transaction which were held inter State / intra-State supply subsequently Invoice details Integrated tax Central tax State/ UT tax Cess Place of Supply Integrated tax Central tax State/ UT tax Cess Place of Supply No. Date Value Taxable Value 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Statement-7 [rule 89(2)(k)] Refund Type: Excess payment of tax, if any in case of last return filed. (Amount in Rs.) Tax period ARN of return Date of filing return Tax Payable Integrated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 Annexure-2 Certificate [rule 89(2)(m)] This is to certify that in respect of the refund amounting to Rs. -------------- (in words) claimed by M/s----------------- (Applicant s Name) GSTIN/ Temporary ID------- for the tax period ---- , the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant. Signature of the Chartered Accountant/ Cost Accountant: Name: Membership Number: Place: Date: Note - This Certi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Turnover of zero rated supply of goods and services shall have the same meaning as defined in rule 89(4). 8. Substituted vide Notification No. 03/2019-Central Tax dated 29-01-2019 w.e.f. 01-02-2019 before it was read as DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name Designation / Status 9. Substituted vide Notification No. 33/2019 Central Tax dated 18-07-2019 before it was read as Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl. No. Details of invoices of outward supplies in case refund is claimed Tax paid by supplier/Details of invoices of inward supplies in case refund is claimed by recipient GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax /Union Territory Tax Cess 1 2 3 4 5 6 7 8 9 10. Substituted vide Notification No. 56/2019 Central Tax dated 14-11-2019 before it was read as Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of tax) (Amount in Rs.) Sr. No. Invoice details Goods/ Services (G/S) Shipping bill/ Bill of export/ Endorsed invoice no. No. Date Value No. Date 1 2 3 4 5 6 7 16. Substituted vide Notification No. 56/2019 Central Tax dated 14-11-2019 before it was read as 9 [ Statement 5B [rule 89(2)(g) ] Refund Type: On account of deemed exports (Amount in Rs) Sl. No. Details of invoices/credit notes/debit notes of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid GSTIN of the supplier No. Date Taxable Value Type (Invoice/ Credit Note/ Debit Note) Integrated Tax Central Tax State Tax /Union territory Tax Cess 1 2 3 4 5 6 7 8 9 10 ] 17. Substituted vide Notification No. 56/2019 Central Tax dated 14-11-2019 before it was read as Statement-6 [rule 89(2)(j)] Refund Type: On account of change in POS (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order Date: (Amount in Rs.) Recipient s GSTIN/ UIN Name (in case B2C) Invoice details Details of tax paid on transaction considered as intra State / inter-State transaction earlier Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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