List of GST refund forms available for the Registered taxpayer on the GST Common Portal.
First of all, you should know that under the GST, all types of GST refund claims should be filed within 2 years from the relevant date of refund.
If the claim is in order then the refund has to be sanctioned within a period of 60 days from the date of receipt of the claim.
And the interest on the withheld refund is paid at the rate of 6%. And on the delayed refund above the 60 days is paid at the rate of 9% per annum on the basis of the order of authority or court.
Contents of this post
What are the types of GST refunds ?
These are the types of refunds that you can claim from the Govt online on the GST portal India–
- Refund of excess balance in Electronic cash ledger.
- Export of services with payment of tax
- Refund of ITC on the export of goods and services without payment of tax
- On account of supplies made to SEZ unit/ SEZ developer without payment of tax
- Refund on account of ITC accumulated due to inverted tax structure
- Refund on account of Supplies to SEZ unit/ SEZ developer with payment of tax
- On account of refund by the recipient of deemed export
- Tax paid on an intra-state supply which is subsequently held to be inter-state supply and vice versa
- On account of refund by the supplier of deemed export
- Excess payment of tax
- any other cases
Hence, if you want to claim your GST refund then you should read this article for understanding the list of GST refund forms.
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What are the types of GST refund forms?
There is a list available for different types of GST refund forms one by one-
FORM GST RFD-01
This is the form available for the taxpayer.
This is an application for a refund by the online process.
For applying for a refund just log in to your GST portal online.
Then go to Services>Refund>Application for refund>select the refund type>Select Account detail>Upload supporting document and finally submit to proceed for refund.
FORM GST RFD-01 A
This is the form available for the taxpayer for the application for a refund manually.
And further 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.
FORM GST RFD-01 B
This is the form for the GST refund tax officials.
This is an order in which refund order detail is provided.
FORM GST RFD-02
This is available for the tax officials
This is an acknowledgment of the application for a refund.
FORM GST RFD-03
This is the form available for the tax officials
And this is a notice of deficiency in the application of refunds for the taxpayer by the tax officials.
FORM GST RFD-04
This form is available for the tax officials and a provisional refund order in reference to the application for a refund.
The provisional refund shall be granted by the issue of Form GST RFD-04 within seven days of giving the acknowledgment in RFD-02.
FORM GST RFD-05
This form is a format of the payment order that has to issue by the tax officials upon approval of the application for a refund.
FORM GST RFD-06
The tax officials have to process the refund application within 60 days from the date of submission of the application for a refund.
And if the amount of refund is acceptable then the refund sanction/ rejection order will be issued by the tax officials in FORM GST RED-06
FORM GST RFD-07b
This form is the order for withholding the refund available for the tax officials for the issue.
FORM GST RFD-08
This is the form for the tax officials to intimate the taxpayer as notice for rejection of the application for a refund.
FORM GST RFD-09
In this form, the taxpayer will have to reply in reference to the show-cause notice.
Further, the taxpayer can show the evidence as proof to prove the refund.
FORM GST RFD-10
This form is available for the taxpayer.
This is an application for a refund by any specialized agency of the UN or any multilateral financial institution and organization, consulate or embassy of foreign countries, etc.
FORM GST RFD-11
This is available for the taxpayer who exports the goods and services
In order to make exports without payment of IGST, the taxpayer will have to furnish a bond or letter of undertaking for the export of goods and services.
The letter of the undertaking has to file before exporting the goods and services.
- 05 GST State Code for Uttarakhand
- 04 GST State Code for Chandigarh
- 03 GST State Code for Punjab
- 02 GST State Code for Himachal Pradesh
- 01 GST State Code for Jammu and Kashmir
An Accountant, GSTP, GST blogger, Website Creator, SEO Builder & Co-founder of the website https://gstportalindia.in for the help of GST Taxpayers of India. Having a perfect accounting experience of more than 10 years in a Private Ltd Company.
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