A Step-by-Step Guide to Claiming Your GST Refund

Steps to Submit a Refund Pre-application Form

To initiate the GST refund process, taxpayers must follow these steps to fill out the refund pre-application form:

Step 1: Log in to the GST portal and navigate to the ‘Services’ tab. Click on ‘Refunds’ and select the ‘Refund pre-application form’ option.

Step 2: Fill in the required details on the ‘Refund pre-application form’ page and click on ‘Submit’. Ensure accuracy as this form cannot be edited once submitted.

Required Details Include:

• Nature of business (e.g., Manufacturer, Merchant Exporter, Trader, Service Provider)
• Date of issue of Import Export Certificate (IEC) for exporters
• Aadhaar number of the primary authorized signatory
• Value of exports made in the FY 2019-2020 (for exporters)
• Income tax paid in FY 2018-2019
• Advance tax paid in FY 2019-2020
• Capital expenditure and investment made in FY 2018-2019

Refund Process of IGST Paid on Export of Goods (With Tax Payment)

For exporters seeking a refund of IGST paid on export of goods, follow these steps:

1. Ensure timely filing of Table 6A in GSTR-1 with shipping bill details related to export transactions.
2. Report summary details in item 3.1 (b) of GSTR-3B.
3. Pay the corresponding tax and file the return by the prescribed due date.
4. Provide complete shipping bill details (bill number, date, port code) in Table 6A of Form GSTR-1.
5. Ensure consistency between IGST and cess mentioned in GSTR-3B and GSTR-1.

The shipping bill serves as the refund application, processed by the Customs system. Once refunded, payment details are shared via ICEGATE to the GST portal, notifying taxpayers through SMS and email.

Steps to Apply in Form RFD-01 for Different Types of GST Refunds

RFD-01 must be filed for various types of GST refund claims, including:

• Excess cash balance or tax payment
• IGST paid on export of services
• Accumulated ITC due to exports or supplies to SEZ
• ITC accumulation due to inverted tax structure
• Deemed exports
• Tax paid on intrastate supply later held as interstate supply
• Refund on other grounds or by unregistered taxpayers

To file a refund application in RFD-01:

Step 1: Log in to the GST portal, go to the ‘Services’ tab, click on ‘Refunds’, and select ‘Application of refund’.

Step 2: Choose the reason or type of refund and click on ‘Create refund application’.

Step 3: Select the refund period and indicate if it’s a nil refund application.

Step 4: Enter relevant details based on the type of refund selected.

This comprehensive guide aims to simplify the GST refund process, ensuring accuracy and compliance at every step.