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TMI BlogDocumentary evidences required for filling of refund application [Section 54(4) read with Rule 89(2) of CGST Rule]X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith 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 int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause (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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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