Are you struggling with your GST refund? You filled appeal and it got rejected? Did ever your filled FORM GST RFD-01 for a refund claim got rejected or might have been sanctioned but the amount has not been received? Now firstly let us understand the following concepts:
What is RFD-01 and RFD-01A?
Any taxpayer can file a GST refund claim in form RFD-01 under the GST portal. And RFD-01A refers to the offline application of the refund that is no longer in use. And the refund will only be issued if the refund amount exceeds 1000 INR.
RFD-01 is an application for the online processing of refunds under GST. It is to be e-filed on the GST portal to claim the refund.
- Taxes, cess and interest are paid in case of zero-rated supplies (except the export of goods with tax payment).
- Balance of excess cash paid into the electronic cash ledger.
- Unutilised Input tax credit accumulated in your electronic credit ledger due to inverted duty structure.
Who can file for RFD-01?
Almost everyone except deemed exporter and SEZ supplier. Any taxpayer who makes the supplies eligible for claim a refund of accumulated ITC regarding exports. Any taxpayer can claim a refund of the cash balance in an electronic cash ledger or excess tax paid by error.
Types of refunds where RFD-01 is applicable?
- IGST paid on zero-rated supplies – Exports of service (with tax payment) and supply to SEZ units or developers.
- ITC on exports of goods or services under the letter of undertaking or bond, without tax payment.
- Claims in case of deemed exports by recipients or suppliers.
- Refund claims on account of inverted duty structure.
- Excess balance in Electronic cash ledger.
- Excess tax paid erroneously.
- Refund due to assessment or provisional assessment or appeal or any other order.
- Tax paid towards intrastate supply that was later held to be interstate or vice versa.
- Refund in miscellaneous cases is to be specified while applying.
Types of refunds where RFD-01 is not applicable?
RFD-01 is not applicable in the following cases of refunds:
- Export of goods involving payment of export duty
- Exports of goods where IGST is paid, and shipping bill is by default considered an application for refund.
- Cases where the supplier avails the drawback scheme of the CGST/SGST/IGST paid on the supplies
- UN or embassies and certain persons notified
- Casual taxable person/non-resident taxable persons
Kindly follow the following steps in order to get your GST refund:
- Open google chrome and go to the Grievances Redressal portal
- Under the type of issue/concern type RFD01 and select the correct category.
- Select the relevant FAQ under the FAQ section. And if you are not satisfied with the solution then you can click on “NO I WANT TO LODGE MY COMPLAINT”.
- Provide the required details under “TICKET DETAILS” and add the relevant screenshots and other details if any
- Then enter the application reference number of the refund application number and generate a ticket for timely resolution of the timely RFD 01A application that you have filled.
- Now you can submit the ticket after entering the captcha.
You can select any of the sub-categories below:
| Category | SUB-CATEGORY |
| REFUNDS | RFD01A-Deficiency Memo Acknowledgment but not received |
| RFD01A | RFD01A-Acknowledgment received but provisional refund not sanctioned for more than 10 days |
| RFD01A-Deficiency Memo replied but no acknowledgement was received within 15 days | |
| RFD01A-Provisional refund sanctioned but final refund not received | |
| RFD01A-Refund sanctioned but payment advice in RFD-05 was not issued | |
| RFD01A-Provisional Refund sanctioned but amount not received. | |
| RFD01A-Final Refund sanctioned but amount not received | |
| RFD01A-Refund rejected but ITC not credited | |
| RFD01A-Sanction order received but only SGST amount received. | |
| RFD01A-Sanction order received but only CGST amount received | |
| RFD01A-Jurisdictional tax officer informed that ARN has not been received on his/her dashboard | |
| RFD01A-Any issue other than above |
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