GST Portal Update : Refund

Refund workarounds

Facility to claim Refund on account of export of services with payment of tax, has been enabled on GST Portal for
the taxpayers (Alternate Flow-02), with upload of statement 2.

(refer Section 54(1) of CGST Act 2017 & Rule 89 (2) ( c) of the CGST Rules, 2017)

Facility to claim Refund on account of assessment/provisional assessment/ appeal/ any other order, has been enabled on GST Portal for the taxpayers (Alternate Flow-04).

(refer Section 54(1) of CGST Act 2017)

Facility to claim Refund on account of excess payment of tax (if any),has been enabled on GST Portal for the
taxpayers (Alternate Flow-11).

(refer Section 54(1) of CGST Act 2017)

Facility to claim Refund on account of any other reason has been enabled on GST Portal for the taxpayers (Alternate
Flow-12).

(refer Section 54(1) of CGST Act 2017)

Facility to claim Refund on Exports of services with payment of Tax ( Alternate Flow 02)

Facility to claim Refund of ITC accumulated due to inverted tax structure [under clause (ii) of first provision to section 54(3)] ( AF 05)

Facility to claim Refund on account of supplies made to SEZ unit/ SEZ Developer (with payment of tax) ( AF 06)

Facility to claim Refund of account of supplies made to SEZ unit/ SEZ developer (without payment of tax) ( AF 07)

Facility to claim Refund to Recipient of deemed exports ( AF 08)

Pre-login tracking of refund status with ARN

Change of BRC/FIRC validations in Statement -3 (AF-03)

The following changes in validations in statement -3 has been done, while applying for Form RFD 01A, for refund of
ITC accumulated due to Exports of goods / servicesWithout payment of Tax :

• The date of FIRC/ BRC for export of services in the statement 3 to be uploaded can be before the date of invoice.
• One invoice can be associated with several FIRC/BRC in the statement 3 to be uploaded with the refund application.

Filing of refund & upload of prescribed statement for supplies made to SEZ unit/ SEZ Developer (with payment of tax)

Taxpayers filing refund application on account of supplies made to SEZ unit/ SEZ Developer, with payment of tax has
now been provided with facility to apply for refund with upload of statement 4 .

(refer Section 54(3) of CGST Act 2017)

Refund of Excess Balance in Electronic Cash Ledger

A functionality has been released in GST Portal to taxpayers, for applying for refund of Excess amount in their Electronic
cash ledger. This module can be accessed through the below link in GST Portal Post login
Access GST Portal> Login> Navigate to Refund Menu> Select ”Refund of Excess Balance in Electronic Cash Ledger” in Refund Type

Auto population of refund amount in case of refund of Excess Balance in Electronic Cash Ledger

Facility to claim Refund on account of Excess Balance in Electronic Cash Ledger in Form RFD- 01A, has been enhanced. The balance available in the Electronic Cash Ledger, will now be auto populated in the table of form RFD- 01A, for the taxpayer to claim refund. But the figures  will be editable i.e. the amount to be claimed as refund can be reduced, but it cannot be enhanced (Alternate Flow-01).

Filing of refund for multiple tax period in two types of cases

· Taxpayers filing refund application for ITC accumulated on account of export of goods or services without payment of tax and on account of supplies of goods & services made to SEZ unit/SEZ developers without payment of tax, has now been provided with facility to apply for refund for multiple tax period.

· Similar changes has been done in RFD 01 B, for tax officials to capture details of refund granted or rejected, on the GST Portal.
APIs for these functionalities have also been released for CBIC and Model I States.

Form RFD 01 A

A functionality for refund of Input Tax Credit of inputs/input services attributed to export of Goods & Services has been
provided to taxpayers on the GST Portal, as per Rule 89(4) of CGST Rules, 2017. This refund application can be filed only
if, Form GSTR 3B has been filed by the taxpayer for that particular tax period. This refund application can be filed
only once for a tax period.

Form GST RFD 11 : ( LUT part)

Facility to furnish Letter of Undertaking (LUT) for Export of goods or services has been enabled on GST Portal ( Refer
Rule 96A of the CGST Rules, 2017). This form will now enable any registered person, availing the option to supply goods
or services for export without payment of integrated tax to furnish, prior to export, Letter of Undertaking (LUT), binding
himself to pay the integrated tax due, along with the interest, in the event of failure to export the said goods or services.

Form GST RFD 10

Facility to apply for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organizations, Consulate or Embassy of Foreign Countries etc. has been enabled on GST Portal ( Refer refer Rule 95(1)
of the CGST Rules, 2017). This form will now enable the International Organization / Embassies and Other Notified
user to claim refunds.