The Process to File RFD-01 and RFD-01A

Format of GST Refund Form GST RFD-01 & RFD-1A:

Just like other forms, basic information about the applicant has to be provided in this form too. This basic information includes:

1. GSTIN/Temporary ID

2. Legal Name

3. Trade name, if any

4. Address

5. Tax period (if applicable)

Section 1 to Section 4 is auto-populated by GSTN.

From Section 6 to Section 8 of GST RFD-01 & RFD-01A lies the main information about the form where the user enters the following:

· Section 6: This section provides the details of the amount of refund which the applicant wants to claim. This refund amount can relate to IGST, CGST, SGST and CESS which could be further bifurcated in Tax amount, Interest amount, penalty, late fees and others.

· Section 7: Grounds of refund claim: Here a drop-down is available. This drop-down includes the cases for which refund can be filed.

· Section 8: GSTN deposits the refund amount in cash in the bank account of the applicant. The details of the bank account need to be provided in this section.

Section 9:
Declaration: This is a self-declaration by the applicant. In this section apart from the declaration, “Yes” or “No” needs to be selected by the applicant. This “Yes” or “No” indicates whether further detailed documents need to be provided as evidence in Annexure-1 of RFD-01.

Section 10:
Verification: A self-assessment is required for all forms. Here the user just confirms the correctness of the information and declaration.

Annexure-1:

If “Yes” is selected in Section 9 of GST RFD-01 then documentary evidence needs to be provided in this Annexure. Note that the Documentary evidence shall not be required to be submitted if the amount of refund claimed is falling below Rs. 2 lakhs. Instead, a self-declaration that the ITC benefit is not claimed by the recipient of goods or services is sufficient.
There are a total of 7 statements in Annexure-1. Based on the case of refund the related statement needs to be filled by the applicant.

Annexure-2:

The refund form RFD-01 & RFD-01A needs to be certified by a Chartered Accountant/ Cost Accountant. Annexure-2 relates to that certification by Chartered Accountant/ Cost Accountant.