How to apply Refund of Excess Amount from Electronic Cash Ledger under GST

By | December 8, 2018
(Last Updated On: December 8, 2018)

Application for Refund of Excess Amount from the Electronic Cash Ledger

1. How can I claim refund of excess amount available in cash ledger?

1. Balance in the cash ledger should be sufficient

2. File RFD- 01 A and select the reason of Refund as ‘Refund on account of excess balance in cash ledger’.

3. Mention the amount of refund to be claimed in RFD- 01A and submit the form.

4. Once Application Reference Number (ARN) is generated, take a print of ARN and submit to the Jurisdictional Authority manually.

2. What is the amount limit for claim of refund in case of “Refund of excess amount from the cash ledger”?

In case of FORM GST RFD-01A, there is no restriction on claiming refund amount from Cash Ledger. However, law specifies that the refund of excess amount in Cash Ledger can be permitted only if amount is greater than Rs. 1000/.

How can I submit the application for refund of excess balance in Electronic Cash Ledger on the GST Portal?

To submit the application for refund of excess balance in Electronic Cash Ledger on the GST Portal, perform the following steps:

1. Access the URL. The GST Home page is displayed.

2. Click the Services > Refunds > Application for Refund command.


Refund of Excess Amount from the Electronic Cash Ledger

The Select the refund type page is displayed. Select the Refund of Excess Balance in Electronic Cash Ledger option.

3. Click the CREATE button.



4. Enter the Refund Claimed for Integrated Tax, Central Tax, State/ UT Tax and Cess.

5. Select the Account Number from the drop-down list.

6. Click the SAVE button.



7. Select the declaration checkbox.

8. Click the PROCEED button.



9. Select the Verification checkbox.

10. In the Name of Authorized Signatory drop-down list, select the name of authorized signatory.

11. Click the SUBMIT WITH DSC or SUBMIT WITH EVC button.



In Case of DSC:


12. Click the PROCEED button.



13. Select the certificate and click the SIGN button.


In Case of EVC:


12. Enter the OTP sent to email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.



The success message is displayed and status is changed to Submitted. Application Reference Number (ARN) receipt is downloaded and also sent on your e-mail address and mobile phone number. Click the PDF to open the receipt.



ARN receipt is displayed.


A debit entry shall be made in the Electronic Cash Ledger for the amount claimed as Refund in the Refund Claim Matrix.

GST Refund : Free Study Material

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About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email :

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