{"id":12405,"date":"2020-07-08T16:03:43","date_gmt":"2020-07-08T10:33:43","guid":{"rendered":"https:\/\/corpbiz.io\/learning\/?p=12405"},"modified":"2023-04-11T12:05:21","modified_gmt":"2023-04-11T06:35:21","slug":"refund-under-gst-and-overview-of-rfd-01-and-rfd-01a","status":"publish","type":"post","link":"https:\/\/corpbiz.io\/learning\/refund-under-gst-and-overview-of-rfd-01-and-rfd-01a\/","title":{"rendered":"Steps to Apply for Refund under GST and a Brief Overview of RFD-01 and RFD-01A"},"content":{"rendered":"\n<p class=\"has-drop-cap\">The process of applying for a refund under GST law varies under different outlines. Through this write-up, we are going to throw light on the steps to apply for a <strong><em>refund under GST, GST RFD-01, and GST RFD-01A, the applicability of RFD-01, and RFD-01A, and more.<\/em><\/strong><\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Page Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/corpbiz.io\/learning\/refund-under-gst-and-overview-of-rfd-01-and-rfd-01a\/#Lets_Begin_with_RFD-01_and_RFD-01A\" >Let&#8217;s Begin with RFD-01 and RFD-01A<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/corpbiz.io\/learning\/refund-under-gst-and-overview-of-rfd-01-and-rfd-01a\/#Steps_to_Apply_for_Refund_under_GST\" >Steps to Apply for Refund under GST<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/corpbiz.io\/learning\/refund-under-gst-and-overview-of-rfd-01-and-rfd-01a\/#Applicability_of_RFD-0101A_for_Types_of_Refunds\" >Applicability of RFD-01\/01A for Types of\nRefunds<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/corpbiz.io\/learning\/refund-under-gst-and-overview-of-rfd-01-and-rfd-01a\/#Who_must_File_RFD-01_or_RFD-01A\" >Who must File RFD-01 or RFD-01A?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/corpbiz.io\/learning\/refund-under-gst-and-overview-of-rfd-01-and-rfd-01a\/#Take_Away\" >Take Away<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Lets_Begin_with_RFD-01_and_RFD-01A\"><\/span>Let&#8217;s Begin with RFD-01 and RFD-01A<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>In <strong><em>Form RFD-01\/RFD-01A,<\/em><\/strong> all\nthe taxpayers can file for the refund. The issuance of refund under GST is only\npossible when refund crosses the figure of <strong><em>Rs. 1000<\/em><\/strong>. RFD-01 is an application\nthat must get e-filed on the GST portal for claiming the refund of cess, taxes,\nas well as interest paid in the matter of zero-rated supplies and claiming the\nrefund of unutilized ITC stored in your <strong><em>Electronic Credit Ledger<\/em><\/strong> because of\nthe Inverted Duty Structure.<\/p>\n\n\n\n<p>Another reason behind the <strong><em>e-filing of RFD-01<\/em><\/strong> on the <a href=\"https:\/\/corpbiz.io\/gst-registration\"><strong>GST<\/strong><\/a> portal is for claiming the refund of the balance of cash paid in excess into the Electronic Cash Ledger. The significant usage of RFD-01 is in the direction of <strong><em>online processing of refund<\/em><\/strong> under GST law.<\/p>\n\n\n\n<p>The applicability of RFD-01 is in some instances of refund, especially for manual processing. RFD-01A came into existence as a temporary solution until such time the online facility is in process for claiming refunds. <strong><em>RFD-01A<\/em><\/strong> get considered as a knock-off of RFD-01.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Steps_to_Apply_for_Refund_under_GST\"><\/span>Steps to Apply for Refund under GST<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong><em>The steps to apply for a\nrefund under GST is quoted below- <\/em><\/strong><\/p>\n\n\n\n<ul><li>In the first step, you need to login to the <strong>GST portal<\/strong><sup><a class=\"text-primary\" href=\"https:\/\/www.gst.gov.in\/\"><strong>[1]<\/strong><\/a><\/sup>.<\/li><li>After that, you have to select the Refund tab, and you will get the option of Application for Refund. <\/li><li>Pick the refund type and fill the required details and proceed ahead for submission. ARN number would get generated thereon. <\/li><li>In the fourth step, you need to take a print out as well as the generated ARN number.<\/li><li>Here, you can go ahead for the submission of print out and ARN number as well as application annexures to the concerned Jurisdictional goods and service tax officer. <\/li><\/ul>\n\n\n\n<p>The officer can be UT or state tax authority or central tax authority as stated for refund processing and eventually get intimated via the <strong><em>declaration in RFD-02.<\/em><\/strong><\/p>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/know-about-gst-refund-on-exports\/\">All you need to know about GST Refund on Exports\n<\/a><\/mark><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Applicability_of_RFD-0101A_for_Types_of_Refunds\"><\/span>Applicability of RFD-01\/01A for Types of\nRefunds<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong><em>Applicability of RFD-01 for the several types of refund under GST got represented in the table shown below-<\/em><\/strong><\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" width=\"618\" height=\"415\" src=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/07\/image-34.png\" alt=\"Types of Refunds\" class=\"wp-image-12406\" srcset=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/07\/image-34.png 618w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/07\/image-34-300x201.png 300w\" sizes=\"(max-width: 618px) 100vw, 618px\" \/><\/figure><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Types of Manually Processed Refunds under\nGST <\/h3>\n\n\n\n<ul><li><em>Claims for the matters of deemed exports<\/em><\/li><li><em>IGST paid on zero-rated supplies<\/em><\/li><li><em>Balance in excess in electronic cash\nledger<\/em><\/li><li><em>Input tax credit on exports under bond or\nLetter of Undertaking<\/em><\/li><li><em>Refund claims owing to Inverted Duty\nStructure<\/em><\/li><\/ul>\n\n\n\n<p>Till further stated, the file RFD-01A will be applicable instead of RFD-01 for the cases given above. As an alternative, the claims of balance in excess in electronic cash ledger might get made in the monthly returns filed by taxpayers. For instance, <strong><em>GSTR-3, GSTR-4, or GSTR-7<\/em><\/strong> depending on the nature of the case.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Non-Applicability of RFD-01\/01A <\/h3>\n\n\n\n<p>Filing of RFD-01 or RFD-01A is mandatory for most of the cases of refund claims. <\/p>\n\n\n\n<p><strong><em>However, few exceptions are\nmentioned below- <\/em><\/strong><\/p>\n\n\n\n<ul><li>Casual taxable persons or non-resident taxable individuals<\/li><li>Export of goods comprising export duty payment<\/li><li>UN or embassies along with specific individuals stated <\/li><li>Cases in which the supplier goes on availing the <strong><em>drawback scheme of the IGST\/SGST\/CGST paid on supplies <\/em><\/strong><\/li><li>Export of goods or services wherein IGST get paid and shipping bill by default deemed the refund application<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_must_File_RFD-01_or_RFD-01A\"><\/span>Who must File RFD-01 or RFD-01A? <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul><li>Either\nthe supplier or the recipient can proceed ahead for making an application for\nrefund of taxes paid in case of deemed exports. <\/li><li>The\nsupplier, as well as the recipient, cannot apply for claiming the refund for a\ndistinct invoice of deemed exports.<\/li><li>If\nthe supplier moves ahead to apply for a refund under GST, he needs to receive a\n<strong><em>notification\nfrom the recipient<\/em><\/strong> that he won&#8217;t be claiming the refund against that\nsupply.&nbsp;&nbsp; <\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Filing RFD-01\/RFD-01A- Time Limit and\nFrequency &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/h3>\n\n\n\n<p>In the time limit of <strong><em>2 yrs<\/em><\/strong>\nfrom the <strong><em>appropriate date in RFD-01 or RFD-01A<\/em><\/strong>, the refund claim should\nbe made. <\/p>\n\n\n\n<p><strong><em>In the cases given below,\nfiling of RFD-01A must take place on a monthly basis- <\/em><\/strong><\/p>\n\n\n\n<ul><li>Refund\nclaims in Deemed exports case<\/li><li>Refund\nclaims in the matter of zero-rated supplies<\/li><li>Refund\nof balance in excess in electronic cash ledger&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/li><li>Refund\nclaims in the matter of Inverted Duty Structure<\/li><li>If\nin cases wherein the taxpayer is having turnover, <strong><em>not more than Rs. 1.5 crore<\/em><\/strong>\nand he has decided to file <strong><em>Quarterly returns<\/em><\/strong>, RFD-01A would get\nfiled on a quarterly basis in place of a monthly basis. <\/li><li>Once\nthe zonal officer has validated the confirmation of evidence of <strong><em>receipt\nof service<\/em><\/strong>, a supplier should file Form RFD-01A in the matter of supply\nof services to units of Special Economic Zones or also in the matter of SEZ\ndeveloper. <\/li><li>Once\nthe zonal officer has validated the confirmation of <strong><em>receipt of goods<\/em><\/strong>, a\nsupplier should file Form RFD-01A in the matter of supply of goods to units of\nSpecial Economic Zones or also in the case of SEZ developer.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Take_Away\"><\/span>Take Away <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Under different scenarios, changes would get witnessed in the procedure of applying for a <em>refund under <\/em><strong><em>GST law<\/em><\/strong>. Taxpayers have got the Form RFD-01\/RFD-01A for filing the refund. At <em><a href=\"https:\/\/corpbiz.io\/\"><strong>Corpbiz<\/strong><\/a><\/em>, our well-versed experts with GST refunds procedure and other aspects would help you with <strong>GST registration<\/strong>, <strong><em>GST refund filing<\/em><\/strong>, or any additional help.  <\/p>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/special-economic-zone-sez-under-gst\/\">A Brief Take on Special Economic Zone- SEZ under GST\n<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The process of applying for a refund under GST law varies under different outlines. Through this write-up, we are going to throw light on the steps to apply for a refund under GST, GST RFD-01, and GST RFD-01A, the applicability of RFD-01, and RFD-01A, and more. Let&#8217;s Begin with RFD-01 and RFD-01A In Form RFD-01\/RFD-01A, [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":12409,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[16],"tags":[742],"acf":{"service_id":"68"},"authorName":"Margesh Rai","authorImageUrl":"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2024\/03\/Margesh.png","authorDescription":"With 10+ years of creative writing experience and 500+ blogs and thought leadership articles to his credit, Margesh Rai has left a significant impact in the field of content marketing. A published author and poet, Margesh Rai has experience writing for 20+ segments, such as Legal, Fintech, SAAS, Dairy, Real Estate, Hospitality, Recruitment, Sustainability, etc.","postViews":7623,"readingTime":4,"_links":{"self":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/12405"}],"collection":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/comments?post=12405"}],"version-history":[{"count":15,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/12405\/revisions"}],"predecessor-version":[{"id":54871,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/12405\/revisions\/54871"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media\/12409"}],"wp:attachment":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media?parent=12405"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/categories?post=12405"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/tags?post=12405"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}