Is Form RFD-01A used in Export or excess ITC (textile) refund?
Expert Pls answer...
As per Rule 89 & Read with Section 54 of CGST Act :
RFD 01 : application form for refund claim on account of Unutilized ITC , from Cash Ledger as specified in section 54 (1) .
Ie : Inverted duty Structure
Export /Sale to Sez without payment of
tax
Except : person covered Under Section 55 of CGST Act : ie UIN, Embassy
And Documentary Evidence is to provided in Annexure A & Annexure A contains statements
Ie : Statement 1 For refund claim due to Inverted duty Structure
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