Upload these documents with your GST refund application

Either you are a taxpayer or a Tax consultant or CA, you must have faced this problem. What documents need to be uploaded while filing a GST refund RFD-01 application. GST refund of many types, but in this post, I will discuss and share you the list of documents with respect to the important GST refunds like refund or accumulated ITC, export of services with payment of tax etc., 

There are many refund circulars issued by the CBIC on time to time. But, we will refer the master refund circulars – 

• Circular No. 135/05/2020-GST (refund for annexure-B format)
• Circular No. 125/44/2019-GST (Master refund circular for almost all queries)
• Circular No. 79/53/2018-GST (best for Inverted Duty refund calculation)
• Inverted duty structure refund formula amended vide notification no. 14/2022- Central Tax dated 5th July 2022
• GST refund details for unregistered person (on cancellation of flats, insurance policy)

Refund filed under which Section & Rules

GST refund application is filed in RFD-01 form under Section 54 of the GST Act and Rule 89 of the GST Rules. Section 54 has laid down all the types of refund that a registered person can claim from the department.

Further, the procedure and required calculation to arrive at the eligible refund amount has been outlined in the Rule 89 of the GST Rules 2017.

List of documents to be uploaded

I. Refund claim under category of export of services or goods without payment of tax and refund of accumulated ITC

1. Annexure-B as per format mentioned in Circular no. 135/05/2020-GST
2. GSTR-2A or GSTR-2B
3. Export Invoice and FIRCs/e-BRCs copies in case of Service exports
4. Export invoices and Shipping Bills in case of Goods (if asked by officer) (note: only correlation statement if enough as per circular no. 125/44/2019-GST)
5. Statement-3 i.e., Correlation Statement of FIRCs with export invoice, as per Rule 89(2(c)) (Need to arrive turnover in case of export of services as per Rule 89(4))
6. Statement-3 i.e., Correlation Statement of export invoice with shipping bills, as per Rule 89(2(b)) (Need to arrive turnover in case of export of goods as per Rule 89(4))
7. Self-attested RCM invoices, and Copies of Bills of Entry, if applicable
8. LUTs
9. Master Service Agreement

Note: refund is now restricted to invoices appearing GSTR-2A or GSTR-2B even if you claimed excess as per Annexure-B. And also upload the correlation statement (in case of export of services) as per FIRCs/e-BRCs during the refund period against which export invoice may be raised earlier or later does not matter. The payments received in FIRCs-e-BRCs are considered as turnover of zero-rated supply in export of services. 

The correlation statement (in case of export of goods) as per export invoice raised during the refund period as the taxable value or FOB value or shipping bill value whichever is lower considered as the turnover of zero-rated supply in case of export of goods.

Agreement required to analyze the nature of services exported by you and to verify “intermediary” is there or not.

II. Refund claim filed under category of export of services with payment of tax

1. Annexure-B for the relevant period
2. Export invoice and FIRC/ e-BRC copies
3. Correlation statement of e-BRC and export invoice
4. GSTR-2A or GSTR-2B
5. LUT and Master Service Agreement

Note: In this type of refund claim, export invoice value should be declared in GSTR-3B and invoice details should be there in GSTR-1. Check FIRC / e-BRC wisely, you should have received GST in your payments from the client. 

For export of services, it is important to determine the place of supply, then you will eligible for the refund as per Section 54 of the CGST Act 2017. Read the full article – Understanding GST on Place of Supply with Examples and FAQs

III. Export of goods or services to SEZ unit or SEZ developer without payment of tax

1. Annexure-B for the relevant period
2. Endorsement(s) from the specified officer of the SEZ regarding receipt of goods/services for authorized operations
3. Copy of bank statement
4. Correlation statement of Amount received and export invoice (Statement 5 under rule 89(2)(d) and rule 89(2)(e))
5. GSTR-2A or GSTR-2B

Note: In this, an exporter receives Indian currency as remittance, so the bank statement as a proof of payments has to be submitted. 

IV. Export of goods or services to SEZ unit or SEZ developer with payment of tax

1. Annexure-B for the relevant period
2. Endorsement(s) from the specified officer of the SEZ regarding receipt of goods/services for authorized operations
3. Copy of bank statement
4. Correlation statement of Amount received and export invoice (Statement 5 under rule 89(2)(d) and rule 89(2)(e))
5. GSTR-2A or GSTR-2B
6. Declaration as per Rule 89(2)(f) that tax has not been collected. 
7. Certificate as per Rule 89(2)(m) of the CGST Rules 2017

Note: In this claim, it is important to submit that the GST amount should not be collected from or passed on to the SEZ unit or developer. Before submission, wisely check the amount received from your clients with the export invoice. Furnish whatever declaration / certificate requested by the jurisdictional officer. 

V. Refund of ITC unutilized on account of accumulation due to inverted tax structure

1. Annexure-B for the relevant period
2. Sales Register in Statement-1 format during the relevant period
3. GSTR-2A or GSTR-2B
4. Declaration as per Rule 89(2)(l) or Certificate as per Rule 89(2)(m) of the CGST Rules 2017

Note: Properly read and calculate refund as per new formula prescribed in notification no. 14/2022- Central Tax dated 5th July 2022 and then, file refund in RFD-01 form. Detailed refund process under this category, I will elaborate in another post. 

VI. Refund of excess payment of Tax

1. Provide Statement-7 (details of invoices where you have paid excess)
2. GSTR-3B and GSTR-1 returns
3. Brief Note why and how you paid in excess
4. Undertaking in relation to sections 16(2)(c) and section 42(2)
5. CA Certificate and Calculation of excess payment of tax
6. Certificate from Suppliers that they have not availed tax twice on the invoices
7. CA Certificate stating that incidence of tax has not been passed on

Note: These documents in this refund claim may vary from officer to officer. But, these are important to scrutinize the refund claim correctly.

VII. Refund to supplier of tax paid on deemed export supplies

1. Annexure-B for the relevant period
2. GSTR-2A or GSTR-2B
3. Export Invoice copies and Statement as per Rule 89(g)
4. Declaration that tax has not been passed on
5. Declaration from recipient that tax not paid to the supplier
6. EOU certificate of the recipient
7. Any other Documents as per Notification No. 49/2017-Central Tax dated 18.10.2017 and Circular No. 14/14/2017-GST dated 06.11.2017.

Note: This type of refund claim is governed under Rule 89(2) & 89(3) and sometimes, refund are rejected because proper circular or clarity is not there. 

VIII. Refund to recipient of tax paid on deemed export supplies

1. Annexure-B for the relevant period
2. GSTR-2A or GSTR-2B
3. Export Invoice copies and Statement as per Rule 89(g)

8. Declaration from supplier that tax has been collected by the supplier and paid to the Government and he is not going to claim refund under his jurisdiction office. 
9. EOU certificate of the recipient
10. Any other Documents as per Notification No. 49/2017-Central Tax dated 18.10.2017 and Circular No. 14/14/2017-GST dated 06.11.2017.

Conclusion

The list of documents provided is not exhaustive and all scenarios depend on the jurisdictional officer. However, these are commonly requested documents and in most of the cases, you may get a refund after due verification of documents. 

You can go through these circulars to clarify your doubts and then file refund claims. Every case is different and has been verified as a new and fresh claim. So, you should contact your jurisdictional office and try to submit the documents as requested by them.