GST REFUND FILING

Refund includes refund of tax paid on (A) Zero rated supplies of goods or services or both or (B) on inputs or input services used in making such zero-rated supplies, or (C) refund of tax on the supply of goods regarded as deemed exports, or (D) refund of unutilised input tax credit as provided under section 54(3) etc. Thus all kinds of refund will be dealt with as per this section [including export incentives granted by way of refund.]

DOCUMENTS REQUIRED FOR GST REFUND FILING:-

1. PAN card

2. Aadhar card

3. Self Declaration

4. Bank account details*

5. Prescribed documentary evidence (Invoice Shipping Bill EGM Etc.)

6. Documentary or other evidence to establish that the amount of tax incidence is not passed on to any other person

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SITUATION LEADING TO REFUND CLAIMS:-

A claim for refund may arise in the following situations

• Export of Goods or Services or supplied to an SEZ developer/unit, on payment of IGST

• Refund for ITC : (only in following cases)

(a) Zero rated supplies: Supply of goods/services/both to an SEZ developer/unit or export of goods or services or both, and

(b) Accumulated on ITC account of inverted duty structure (rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies)

• Deemed Export

• Refund of Balance of E-Cash Ledger

• Refund on account of issuance of refund vouchers

• Refund of tax wrongly collected and paid to the Government [i.e. CGST & SGST paid by treating the supply as intra-State supply which is subsequently held as inter-State supply and vice versa)

• Refund to Tourist under Section 15 of IGSTAct, 2017

• Refund on account of Court Order

• Refund on account of finalization of provisional assessment,

• Refund of Pre-deposit

• Refund to UN bodies etc

• Excess Payment due to mistake