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Rfd 01 A

28 March 2018

sir I have made export sales from August to January with LUT.Now I have accumulated ITC in my credit ledger of Rs.70 lakh.Now I wants take refund of such amount.sir what is the legal procedure for refund claim.and what documents shall produce before tax authority.what is on line and off line procedure.

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10 Replies

Dhananjay saraf (Chartered Accountant) (254 Points)
Replied 28 March 2018

. Documents required for refund claims processing-

Export (goods or services) without payment of tax (Refund of accumulated ITC of IGST / CGST / SGST / UTGST / Cess)

 Copy of FORM RFD-01A filed on common portal

 Copy of Statement 3A of FORM RFD-01A generated on common portal

 Copy of Statement 3 of FORM RFD-01A

 Invoices w.r.t. input and input services

 BRC/FIRC for export of services

 Undertaking / Declaration in FORM RFD-01A

Refer circular 37 CGST

Attached File : 994273 20180328130421 circularno 37 cgst.pdf downloaded: 506 times

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CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 28 March 2018

FOR APPLY OF REFUND , FIRSTLY YOU HAVE TO SUBMIT GST RFD-01 @ GST PORTAL ONLINE

THEN SOME DOCUMENTS TO BE SUBMITTED TO YOUR RESPECTIVE JURISDICTION ::

REQUEST LETTER ON LETTER HEAD, GIVING REASON FOR REFUND
RETURN 3B ALONG WITH COPY OF CHALLAN OF DUE TAX DEPOSITED
COPY OF XPORT INVOICES, CUSTOM SHIPPING BILLS
CARRIER BILL OF AIR LINES SHIPPING LINES
PURCHASE BILL OF GOODS EXPORTED
COPY RFD-01 FILED ONLINE
ALL DOCUMENTS ARE TO BE SELF-ATTESTED BY THE AUTHORISED SIGNATORY
BRC COPY IS MUST

HOWEVER , I ALSO APPLIED FOR GST REFUND FROM AUGUST TO DECEMBER 2017 AND ALL PROCESS ARE DONE EXCEPT INSPECTOR'S INSPECTION @ OFFICE.

BEST OF LUCK !!

FOR FURTHER DM ME .

1 Like

Manas Das (1431 Points)
Replied 29 March 2018

first of all check whether all ewaybill are updated with EGM DETAILS in ICEGATE

PARV (TAX ASSISTANT.) (202 Points)
Replied 22 May 2018

Hi Dhananjay saraf,

For filing of RFD 01A online, I am unable to submit it, as I am unable to insert the amount in amount to cliam as refund.

Could you please help me to sort out.

Regards,

Parveen G Tolani.

Shivam Khandelia (4 Points)
Replied 05 June 2018

please provie a comprehensive list of documents required for claiming refund of excess cash ledger balance

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CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 06 June 2018

NO REQUIRED TO SUBMIT DOCUMENTS FOR THE SAME

ONLY FILE RFT-01A

Vinay Jaindani (188 Points)
Replied 10 June 2018

I have made exports on LUT now while referring to rules and sections for ITC refund Section 54(3) (ii) i read that no refund of input tax credit shall be allowed, if the supplier of goods or services or both avails of drawback in respect of central tax.. I automatically receive a drawback of 0.20% from customs does this make me ineligable to claim ITC refund plz advice...

Mani Bwin (36 Points)
Replied 15 June 2018

how to file RFD 01 A with statement 03 pls guide me

Kamalpreet Singh (24 Points)
Replied 15 June 2018

I have an export company. We started purchasing material from July 2017 till Aug 2017, But we exported this material in September 2017. So we have ITC credit for our purchases in Jul & Aug. How to claim refund of this credit as there is no sales in these 2 months. For sepetember We are able to claim refund for ITC for September month only. Kindly reply