Notes:

1-a. Substituted vide Notification No. 47/2017 - Central Tax dated 18-10-2017 for 

Statement- 2 [rule 89(2)(c)]

Refund Type: Exports of services with payment of tax

                                                                                                                                                                                                                          (Amount in Rs.)

Sr. No.	Invoice details			Integrated tax		BRC/ FIRC		Integrated tax involved in debit note, if any	Integrated tax involved in credit note, if any	Net Integrated tax (6+9 - 10)
	No.	Date	Value	Taxable value	Amt.	No.	Date
1	2	3	4	5	6	7	8	9	10	11

1-b. Substituted vide Notification No. 47/2017 - Central Tax dated 18-10-2017 for

                                                                                                Statement-4 [rule 89(2)(d) and 89(2)(e)]

                                                Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)

                                                                                                                                                                                                                         (Amount in Rs.)

GSTIN of recipient	Invoice details			Shipping bill/ Bill  of export/ Endorsed invoice by SEZ		Integrated Tax		Integrated tax involved in debit note, if any	Integrated tax involved in credit note, if any	Net Integrated tax (8+ 9 –10)
	No.	Date	Value	No.	Date	Taxable Value	Amt.
1	2	3	4	5	6	7	8	9	10	11

2-a. Inserted vide Notification No. 70/2017 - Central Tax dated 21-12-2017

2-b. Substituted vide Notification No. 70/2017 - Central Tax dated 21-12-2017 for "Recipient of deemed export"

2-c. Substituted vide Notification No. 70/2017 - Central Tax dated 21-12-2017 for

"DECLARATION [rule 89(2)(g)]                                                                                    (For recipients of deemed export) I hereby declare that the refund has been claimed only for those invoices which have been reported in statement of inward supplies filed in Form GSTR-2 for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period.        Signature Name – Designation / Status

 

UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded. Signature Name – Designation / Status"

3. Substituted vide Notification No.12/2018 - Central Tax dated 07-03-2018 for 

"DECLARATION [second proviso to section 54(3)]  I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.  Signature Name – Designation / Status"

4. Substituted vide Notification No. 74/2018 – Central Tax dated 31-12-2018 for 

“FORM-GST-RFD-01

[See rule 89(1)]

Application for Refund 

(Applicable for casual or non-resident taxable person, tax deductor, tax collector, unregistered person and other registered taxable person)

1.

GSTIN / Temporary ID

2.

Legal Name

3.

Trade Name, if any

4.

Address

5.

Tax period  (if applicable)

From          To

6.

Amount of Refund Claimed (Rs.)

Act

Tax

Interest

Penalty

Fees

Others

Total

Central tax

State / UT tax

Integrated tax

Cess

Total

7.

Grounds of refund claim (select from drop down)

(a)

Excess balance in Electronic Cash Ledger

(b)

Exports of services- with payment of tax

(c)

Exports of goods / services- without payment of tax (accumulated ITC)

(d)

On account of order

Sr. No.

Type of order

Order no.

Order date

Order Issuing Authority

Payment reference no.,    if any

(i)

Assessment

(ii)

Provisional assessment

(iii)

Appeal

(iv)

Any    other order (specify)

(e)

ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

(f)

On account of supplies made to SEZ unit/ SEZ developer  (with payment of tax)

(g)

On account of supplies made to SEZ unit/ SEZ developer  (without payment of tax)

(h)

2-b[Recipient of deemed export supplies/Supplier of deemed export supplies]2-b

(i)

Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment)

(j)

Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa(change of POS)

(k)

Excess payment of tax, if any

(l)

Any other (specify)

8.

Details of Bank account

Name of bank

Address    of branch

IFSC

Type    of account

Account No.

9.

Whether Self-Declaration filed by Applicant u/s 54(4), if applicable

__ Yes                               ___No

 

 

3[DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name – Designation / Status]3

 

 

DECLARATION [section 54(3)(ii)] I hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods or services used for making ‘nil’ rated or fully exempt supplies.      Signature Name – Designation / Status

 

 

DECLARATION [rule 89(2)(f)]  I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.      Signature Name – Designation / Status

 

2-c[DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient __ I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier __ I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed. I also declare that the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Signature Name – Designation / Status

 

UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded. Signature Name – Designation / Status]2-c

 

SELF- DECLARATION [rule 89(2)(l)] I ____________________ (Applicant) having GSTIN/ temporary Id -------, solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from---to----, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.  Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)

 

10. Verification I/We <Taxpayer Name> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.  I/We declare that no refund on this account has been received by me/us earlier.                                                                                                                                                                                         Place                     Signature of Authorised Signatory               Date                                   (Name)                                           Designation/ Status

 

 

 

Annexure-1

Statement -1 [rule 89(5)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

                                        (Amount in Rs.)

Turnover of inverted rated supply of goods	Tax payable on such inverted  rated supply of goods	Adjusted total turnover	Net input tax credit	Maximum refund amount to be claimed [(1×4÷3)-2]
1	2	3	4	5

^2-a[Statement 1A [rule 89(2)(h)]

Refund type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

Sl. No.	Details of invoices of inward supplies received			Tax paid on inward supplies			Details of invoices of outward supplies issued			Tax paid on outward supplies
	No.	Date	Taxable Value	Integrated Tax	Central Tax	State/Un ion territory Tax	No.	Date	Taxable Value	Integrated Tax	Central Tax	State/Union territory Tax
1	2	3	4	5	6	7	8	9	10	11	12	13
												]2-a

^1-a[Statement- 2 [rule 89(2)(c)]_1-a

Refund Type: Exports of services with payment of tax

(Amount in Rs.)

Sr. No.	Invoice details			Integrated tax		Cess	BRC/ FIRC		Integrated tax and cess involved in debit note, if any	Integrated tax and cess involved in credit note, if any	Net Integrated tax and cess (6+7+10 - 11)
	No.	Date	Value	Taxable Value	Amt.		No.	Date
1	2	3	4	5	6	7	8	9	10	11	12
											]1-a

 

Statement- 3 [rule 89(2)(b) and 89(2)(c)]

Refund Type:Export without payment of tax (accumulated ITC)

                                                                                                                                                                (Amount in Rs.)

Sr.  No.		Invoice details		Goods/ Services  (G/S)	Shipping bill/ Bill of export			EGM Details		BRC/ FIRC
	No.	Date	Value		Port code	No.	Date	Ref No.	Date	No.	Date
1	2	3	4	5	6	7	8	9	10	11	12

 

Statement- 3A [rule 89(4)]

Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount

                                                                                                                                                                                  (Amount in Rs.)

Turnover of zero rated supply of goods and services	Net input tax credit	Adjusted total turnover	Refund amount  (1×2÷3)
1	2	3	4

 

^1-b[Statement-4 [rule 89(2)(d) and 89(2)(e)]

Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)

(Amount in Rs.)

GSTIN of recipient	Invoice details			Shipping bill/ Bill of export/ Endorsed invoice by SEZ		Integrated Tax	Cess		Integrated tax and cess involved in debit note, if any	Integrated tax and cess involved in credit note, if any	Net Integrated tax and cess (8+9+10–11)
	No.	Date	Value	No.	Date	Taxable Value	Amt.
1	2	3	4	5	6	7	8	9	10	11	12
											]1-b

 

Statement-5 [rule 89(2)(d) and 89(2)(e)]

Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax)

(Amount in Rs.)

Sr.  No.	Invoice details			Goods/ Services (G/S)	Shipping bill/ Bill of export/ Endorsed invoice no.
	No.	Date	Value		No.	Date
1	2	3	4	5	6	7

 

Statement-5A [rule 89(4)]

Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount

                                                                                                                                                                                        (Amount in Rs.)

Turnover of zero rated supply of goods and services	Net input tax credit	Adjusted total turnover	Refund amount  (1×2÷3)
1	2	3	4

^2-a[Statement 5B [rule 89(2)(g)]

Refund Type: On account of deemed exports

                                                                                                                                                                                            (Amount in Rs)

Sl. No.	Details of invoices of outward supplies in case refund is claimed by supplier/ Details of invoices of inward supplies in case refund is claimed by recipient			Tax paid
	No.	Date	Taxable Value	Integrated Tax	Central Tax	State /Union Territory Tax	Cess
1	2	3	4	5	6	7	8
							]2-a

 

Statement-6 [rule 89(2)(j)]

Refund Type: On account of change in POS of the supplies (inter-State to intra-State and vice versa)

Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No:    Order Date:

(Amount in Rs.)

GSTIN/ UIN Name  (in case B2C)	Details of invoices covering transaction considered as intra –State / inter-State transaction earlier									Transaction which were  held inter State / intra-State supply subsequently
	Invoice details				Integrated tax	Central tax	State/ UT tax	Cess	Place of Supply	Integrated tax	Central tax	State/ UT tax	Cess	Place of Supply
	No.	Date	Value	Taxable Value
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15

 

Statement-7 [rule 89(2)(k)]

Refund Type: Excess payment of tax, if any in case of last return filed.

(Amount in Rs.)

Tax period	ARN of return	Date of filing return		Tax Payable
			Integrated tax	Central tax	State/ UT tax	Cess
1	2	3	4	5	6	7

 

 

Annexure-2

Certificate [rule 89(2)(m)]

This is to certify that in respect of the refund amounting to Rs.<<>> -------------- (in words) claimed by M/s----------------- (Applicant’s Name) GSTIN/ Temporary ID------- for the tax period < ---->, the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant.

 Signature of the Chartered Accountant/ Cost Accountant:

Name:

Membership Number:

Place:                             

Date:  

Note - This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.

 Instructions –

1.  Terms used: 

(a) B to C:                 From registered person to unregistered person

(b) EGM:                   Export General Manifest

(c) GSTIN:                 Goods and Services Tax Identification Number

(d) IGST:                   Integrated goods and services tax

(e) ITC:                      Input tax credit

(f) POS:                     Place of Supply (Respective State)

(g) SEZ:                     Special Economic Zone

(h) Temporary ID:       Temporary Identification Number

(i) UIN:                       Unique Identity Number

2.  Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application.

3.  Debit entry shall be made in electronic credit or cash ledger at the time of filing the application.

4.  Acknowledgement in FORM GST RFD-02 will be issued if the application is found complete in all respects.

5.  Claim of refund on export of goods with payment of IGST shall not be processed through this application.

6.  Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application.

7.  Declaration shall be filed in cases wherever required.

8.  ‘Net input tax credit’ means input tax credit availed on inputs during the relevant period for the purpose of Statement-1 and will include ITC on input services also for the purpose of Statement-3A and 5A.

9.  ‘Adjusted total turnover’ means the turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period.

10.  For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR1 and GSTR-2.

11.  BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods.

12.  Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value. 

13.  Details of export made without payment of tax shall be reported in Statement-3.

14.  Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4).

15.  ‘Turnover of zero rated supply of goods and services’ shall have the same meaning as defined in rule 89(4).”

5. Substituted (w.e.f. 01-02-2019) vide Notification No. 03/2019 - Central Tax dated 29-01-2019 for 

“DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name – Designation / Status”

6. Substituted vide Notification No. 33/2019 – Central Tax dated 18-07-2019 for 

"Statement 5B [rule 89(2)(g)]

Refund Type: On account of deemed exports

(Amount in Rs)

Sl. No.	Details of invoices of outward supplies in case refund is claimed				Tax paid
	by supplier/Details of invoices of inward supplies in case refund is claimed by recipient
	GSTIN of the supplier	No.	Date	Taxable Value	Integrated Tax	Central Tax	State Tax /Union Territory Tax	Cess
1	2	3	4	5	6	7	8	9
								"

7-a. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

7-b. Substituted vide Notification No. 56/2019 – Central Tax dated 14-11-2019 for 

"Statement 1A [rule 89(2)(h)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

Sl. No.	Details of invoices of inward supplies of inputs received				Tax paid on inward supplies of inputs			Details of invoices of outward supplies issued				Tax paid on outward supplies
	GST IN of the supplier *	No.	Date	Taxable Value	Integrated Tax	Central Tax	State Tax /Uni on territory Tax	No.	Date	Taxable Value	Invoice type (B2B/ B2C)	Integrated Tax	Central Tax	State Tax /Uni on territory Tax
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15

* In case of imports or supplies received under reverse charge mechanism [sub-section (3) of section 9 of the CGST Act/SGST Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient)."

7-c. Substituted vide Notification No. 56/2019 – Central Tax dated 14-11-2019 for 

"Statement- 2 [rule 89(2)(c)]

Refund Type: Exports of services with payment of tax

(Amount in Rs.)

Sr. No.	Invoice details			Integrated tax		Cess	BRC/ FIRC		Integrated tax and cess involved in debit note, if any	Integrated tax and cess involved in credit note, if any	Net Integrated tax and cess (6+7+10 - 11)
	No.	Date	Value	Taxable value	Amt.		No.	Date
1	2	3	4	5	6	7	8	9	10	11	12
											"

7-d. Substituted vide Notification No. 56/2019 – Central Tax dated 14-11-2019 for 

"Statement- 3 [rule 89(2)(b) and 89(2)(c)]

Refund Type: Export without payment of tax (accumulated ITC)

(Amount in Rs.)

Sr. No.	Invoice details			Goods/ Services (G/S)	Shipping bill/ Bill of export			EGM Details		BRC/ FIRC
	No.	Date	Value		Port code	No.	Date	Ref No.	Date	No.	Date
1	2	3	4	5	6	7	8	9	10	11	12
											"

7-e. Substituted vide Notification No. 56/2019 – Central Tax dated 14-11-2019 for 

"Statement-4 [rule 89(2)(d) and 89(2)(e)]

Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)

(Amount in Rs.)

GSTIN of recipient	Invoice details			Shipping bill/ Bill of export/ Endorsed invoice by SEZ		Integrated Tax		Cess	Integrated tax and cess involved in debit note, if any	Integrated tax and cess involved in credit note, if any	Net Integrated tax and cess (8+9+10 – 11)
	No.	Date	Value	No.	Date	Taxable Value	Amt.
1	2	3	4	5	6	7	8	9	10	11	12
											"

7-f. Substituted vide Notification No. 56/2019 – Central Tax dated 14-11-2019 for 

"Statement-5 [rule 89(2)(d) and 89(2)(e)]

Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax)

(Amount in Rs.)

Sr. No.		Invoice details		Goods/ Services (G/S)	Shipping bill/ Bill of export/ Endorsed invoice no.
	No.	Date	Value		No.	Date
1	2	3	4	5	6	7"

7-g. Substituted vide Notification No. 56/2019 – Central Tax dated 14-11-2019 for 

^"6[Statement 5B [rule 89(2)(g)]

Refund Type: On account of deemed exports

(Amount in Rs)

Sl. No.	Details of invoices/credit notes/debit notes of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient					Tax paid
	GSTIN of the supplier	No.	Date	Taxable Value	Type (Invoice/ Credit Note/ Debit Note)	Integrated Tax	Central Tax	State Tax /Union territory Tax	Cess
1	2	3	4	5	6	7	8	9	10
									]6"

7-h. Substituted vide Notification No. 56/2019 – Central Tax dated 14-11-2019 for 

"Statement-6 [rule 89(2)(j)]

Refund Type: On account of change in POS (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order Date:

(Amount in Rs.)

Recipient‘s GSTIN/ UIN Name (in case B2C)	Invoice details				Details of tax paid on transaction considered as intra –State / inter-State transaction earlier					Taxes re-assessed on transaction which were held inter State / intra-State supply subsequently
					Integrated tax	Central tax	State/ UT Tax	Cess	Place of Supply	Integrated tax	Central tax	Stat e/ UT tax	Cess	Place of Supply
	No.	Date	Value	Taxable Value
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15
														"

8. Inserted vide Notification No. 16/2020 – Central Tax dated 23-03-2020

9. Omitted vide Notification No. 79/2020 – Central Tax dated 15-10-2020 for "(accumulated ITC)"

10. Inserted vide Notification No. 14/2022 – Central Tax dated 05-07-2022

11. Inserted vide Notification No. 26/2022 – Central Tax dated 26-12-2022

12. Substituted vide Notification No. 38/2023 - Central Tax dated 04-08-2023 for

Tax period	ARN of return	Date of filing return	Tax Payable
			Integrated tax	Central tax	State/ UT tax	Cess
1	2	3	4	5	6	7