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

What are RFD-01 and RFD-01A & Steps to apply for GST refund?

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.

How to apply GST RFD?

  • 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

Who should file RFD-01/01A?

  • 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.

Types of refunds where RFD-01/01A is applicable

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:

  • IGST paid on zero-rated supplies
  • ITC on exports under letter of undertaking or bond
  • Claims in case of deemed exports
  • Refund claims on account of inverted duty structure
  • Excess balance in Electronic cash ledger

What are the cases where RFD-01/01A is not applicable?

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

What are the prerequisites for applying for refund?

  • 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.

What are the Time limit and Frequency of filing RFD-01/RFD-01A?

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.

Format of Refund forms RFD-01 and RFD-01A

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

  • Basic Form (Sl. No. 1-10 of the form)
  • Declarations and Verification
  • Annexure-1
  • Annexure-2

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