GST REFUND MANUAL FILING

GST REFUND MANUAL FILING

FOR GST REFUND MANUAL FILING HAS BEEN ENABLED VIDE RULE 97A IN CGST RULES 2017 DATED 15.11.2017

The following types of GST refunds are covered under manual filing

1. GST REFUND OF EXCESS BALANCE IN ELECTRONIC CASH LEDGER

2. EXPORT OF SERVICES WITH PAYMENT OF TAX

3. ACCUMULATED ITC IN CASE OF EXPORT OF GOODS AND SERVICES WITHOUT PAYMENT OF ACCUMULATED ITC 

4. ON SUPPLIES MADE TO SEZ WITH PAYMENT OF TAX

5. ACCUMULATED ITC IN CASE OF SUPPLIES MADE TO SEZ WITHOUT PAYMENT OF TAX 

6. DEEMED EXPORTS

PROCEDURE FOR MANUAL FILING FOR GST REFUND

1. FOR SUPPLY OF GOODS ON PAYMENT OF IGST TO SEZ: RFD01A TO BE MANUALLY FILED ALONG WITH DECLARATION NON AVAILMENT OF ITC BY RECEIVER, SELF DECLARATION, DECLARATION THAT NO PROSECUTION INITIATED FOR LAST 5 YEARS

2. EXPORT OF SERVICES ON PAYMENT OF IGST: RFD01A TO BE MANUALLY FILED ALONG WITH STATEMENT OF INVOICES, DECLARATION THAT NO PROSECUTION INITIATED FOR LAST 5 YEARS

3. SUPPLY OF SERVICES ON PAYMENT OF IGST TO SEZ: RFD01A TO BE MANUALLY FILED ALONG WITH DECLARATION NON AVAILMENT OF ITC BY RECEIVER, SELF DECLARATION, DECLARATION THAT NO PROSECUTION INITIATED FOR LAST 5 YEARS

4. GST REFUND DUE TO ACCUMULATED ITC: RFD01A TO BE FILED ON PORTAL, ARN TO BE GENERATED, RFD01A TO BE FILED MANUALLY ALONG WITH ARN GENERATED ALONG WITH STATEMENT 1 AS PER RULE 89(5), STATEMENT 1A RULE 89(2)(h), DECLARATION THAT NO REFUND CLAIMED AGAINST THE INVOICES, DECLARATION THAT NO PROSECUTION INITIATED FOR LAST 5 YEARS

5. GST REFUND FOR ELECTRONIC CASH LEDGER: RFD01A TO BE FILED ON PORTAL, ARN TO BE GENERATED, RFD01A TO BE FILED MANUALLY ALONG WITH ARN GENERATED ALONG WITH DECLARATIONS