GST Refund - GST - RFD 01 - Format, Eligibility & Rule

Any taxpayer can file for refund in Form RFD-01/ RFD-01A. Refund will be issued only when refund exceeds Rs. 1,000

RFD-01 is an application for online processing of refund under GST. It is to to be e-filed on the GST portal to claim the refund of:

Taxes, Cess and interest paid in case of zero-rated supplies
Balance of excess cash paid into the electronic cash ledger
Unutilized Input tax credit accumulated in your Electronic Credit Ledger due to Inverted duty structure.

Whereas, RFD-01A is a replica of RFD-01 introduced as a temporary solution till such time the online facility is enabled for claims of refund.

RFD-01A is the application form for refund form under GST for manual processing, notified for certain cases of Refund.

Login to GST portal.
Select the Refund tab-> Application for Refund Option.
Select the type of refund and Fill the necessary details and submit. ARN number gets generated.
Later take a print out along with the ARN number mentioned thereon.
Submit this along with the applicable annexures to the respective Jurisdictional GST officer.
The Officer can be Central tax authority or State/UT tax Authority as may be notified for processing of refund shall be intimated through the Acknowledgement in RFD-02

In case of deemed exports, either the recipient or the supplier can make an application for refund of taxes paid.
For a particular invoice of deemed exports, both the supplier and the recipient cannot apply to claim refund.
Suppose the supplier applies for refund, then a declaration has to be taken from the recipient that he is not claiming the refund against that supply.

RFD-01 can be applied for the following types of refund as depicted in the infographic below:

The following types of refunds under GST are currently being manually processed:

RFD-01/01A has to be filed for all cases of refund claims except the below mentioned:

Export of goods involving payment of export duty
Exports of goods/ services where IGST is paid and shipping bill is by default considered the 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 persons’ / non-resident taxable persons

In case of applying refund of tax paid or the accumulated ITC without payment of output tax in case of zero-rated supplies and deemed exports, the applicant should have filed the GST returns in GSTR-1 of the month for which the claim is made and GSTR-3B of the previous month.
Care is to be taken to fill up GSTR-1 for the applicable tables at 6A for exports, 6B for Supplies made to SEZ units/ SEZ developer and 6C for Deemed exports.
Also, GSTR-3B has to be filled up at Table 3.1(b) and filed in line with the GSTR-1.
Any mismatch found between the returns shall lead to delay in processing of refund.
The applicant must have the list of invoices in hand against which the refund is claimed.

The refund claim has to be made within two years from the relevant date in RFD-01/ RFD-01A.

The RFD-01A has to be filed on monthly basis for the following cases:

Refund claims in case of Zero-rated supplies
Refund claims in case of Inverted Duty Structure
Refund claims in case of Deemed Exports
Refund of excess balance in Electronic Cash ledger
In case of supply of goods to SEZ units or SEZ developer, a supplier has to file this form once the receipt of goods is confirmed by an authentication from the specified officer of that zone.
In case of supply of services to SEZ units or SEZ developer, a supplier has to file this form once the evidence of receipt of service is confirmed by authentication from the specified officer of that zone.

The format of RFD-01 can be broken down into following parts:

Find Your GST-RFD-01 Form here: GST-RFD-01

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GST Refund – GST – RFD 01 – Format, Eligibility & Rule