Goods & Services Tax (GST) Presentation on Refund Process - - PowerPoint PPT Presentation

Goods & Services Tax (GST)

Departm ent of Com m ercial Taxes, Governm ent of Jharkhand

1

Presentation on Refund Process

6/1/2018

2 6/1/2018

Docum entary evidence required

The application shall be accompanied by any of the following documentary evidences in Form GST RFD-01, as applicable:

• Print out of GSTR RFD-01A& ARN.
• GSTR-3B/ GSTR-3/ GSTR 1 of particular month
• Undertaking as per para 2.0 of circular 24/ 2017
• Undertaking of no prosecution as per Rule 91 (1).
• Statement 3 (Rule 89 (2) (b) & (c).
• Statement 3A Rule 89 (4) (Calculation of refund).
• Export Invoices & input service invoices.
• BRC/ FRC Details.
• Declaration 1: Application for refund has not been filed with any other authority.
• Declaration 2: No refund has been claimed against the relevant invoices (ITC)
• Declaration

3: Applicant has not contravened rule 91(1) Requirement

• f no

prosecution for last 5 years

• Declaration 4:as per GST RFD-01 from
• Declaration 5: Drawback not availed
• Declaration 6: Declaration on unjust enrichment

Exports of goods without paym ent of IGST

3 6/1/2018

Docum entary evidence required

The application shall be accompanied by any of the following documentary evidences in Form GST RFD-01, as applicable:

• Print out of GSTRFD-01 A & ARN print out.
• GSTR-3B/ GSTR-3 print out of particular month.
• Statement-2 as per Rule 89 (2) (c).
• Undertaking by claimant as per para 2.0 of circular 24/ 2017.
• Export & Input services Invoices.
• BRC/ FIRC
• Undertaking of no prosecution Rule 91 (1)
• Declaration as per GST RFD-01 from
• Declaration no Drawback availed
• Declaration no export duty is on export
• Declaration of unjust enrichment along with CA certificate if amount is more than 2

lacs.

Exports of services with or without paym ent of IGST

4 6/1/2018

Docum entary evidence required

The application shall be accompanied by any of the following documentary evidences in Form GST RFD-01, as applicable:

• Printout of GST RFD-01A & ARN.
• GSTR-3B/ GSTR-3 Print of Particular Month.
• Statement-4 as per rule 89(2) (d) & (e)
• Undertaking by claimant as per para 2.0 of circular 24/ 2017.
• Endorsement from proper officer evidencing receipt of goods in SEZ

(Provision Rule 89).

• Undertaking of no prosecution under Rule 91 (1).
• Tax invoices as per rule 46.
• Undertaking by SEZ developer/ Unit as it has not claimed ITC.

Zero Rated Supplies to SEZ unit/ SEZ developers

6/1/2018 5

Docum ents Required - Excess Cash in Electronic Cash Ledger

• Printout of RFD-01A & AMN
• Printout of GSTR-3B/ 3 of particular month
• Statement-7 Rule 89(2) (k)
• Printout of cash & credit ledger

Excess cash in cash ledger

6/1/2018 6

Docum ent Required – Inverted Duty Structure

• Printout of GST RFD-01A & ARN
• GSTR-3B/ GST-3 of month
• Undertaking : Para 2.0 of circular 24/ 17
• Undertaking of no prosecution as per Rule 91 (1).
• Refund Amount as per Rule 89(5):
• Statement 1 Rule 89(2) (h) section 54(3) (ii)
• Self declaration
• f unjust

enrichment along with CA certificate if amount is more than 2 lacs

ITC accum ulated due to inverted tax structure

6/1/2018 7

Docum ent Required - Deem ed Export

• Declaration of GST RFD-01 – (Claimed out not exceed ITC)
• Undertaking as per notification No. 49/ 2017 by receipt of the

supply saying no claim of Refund & ITC

• Statement -5B Rule 89(2) (g)
• Printout of GSTR- 3B/ GSTR-3
• Print out of GSTR RFD-01 & / ARN
• Undertaking of no prosecution Rule 91(i)
• Undertaking by claimant as per Para 2.0 of circular 24/ 2017

Deem ed Export