How and When to File Form RFD-01 and RFD-01A?

Last Update Date : August 05, 2019
Estimated Read Time: 5 min

Form GST RFD 01 and 01A

GST RFD-01 and RFD-01A are the forms you can use to apply for a refund when the amount of your GST refund due exceeds Rs 1,000. Timely application for a GST refund is important to ensure that the working capital of your business is not tied up in the refund process.

Read this guide by H&R Block to know what is GST RFD-01/ RFD-01A, who should file it and when, what is the format of it and what you must do after filing it.

What Is GST RFD-01 And GST RFD-01A?

GST RFD-01 is the application form for the online processing of your GST refund. You must file this form electronically on the GST portal.

GST RFD-01A is a temporary version of the form RFD-01 for the manual filing and processing of your GST refund. The government has introduced this version because the refund module on the common portal is not available currently.

Types of Refund Applicable

You can submit form RFD-01/01A to claim a refund for the tax, interest, penalty, fees or any other amount. The following is a list of some of the situations in which RFD-01/01A is applicable:

  1. You paid GST on items which were tax-exempt and now have excess balance in your electronic cash ledger.
  2. You have paid IGST on the export of services or zero-rated supplies to SEZ (Special Economic Zone) units/developers.
  3. There is unutilised input tax credit because of:
  4. the accumulation of credit of tax paid on inputs/input services used in making zero rated supplies of goods and services, OR
  5. an inverted duty structure.
  6. You have paid extra GST due to wrong calculations.

SIDE NOTE: You do not need to file form RFD-01/01A in the case of a refund for IGST paid on the export of goods, as your shipping bill is considered as the refund application.

Who Should File Form GST RFD-01A?

It is important to know who can file form GST RFD-01A to claim a refund in the following different cases:

  1. In case of supplies to an SEZ unit/developer, the supplier of the goods or services can claim the refund.
  2. In case of supplies which are “deemed exports”, RFD-01A can be filed by only one of the following:
    1. The recipient of the supplies.
    2. The supplier of the supplies only when the recipient does not avail input tax credit and furnishes an undertaking that the supplier may claim the refund.

When to File Form GST RFD-01?

You must claim your GST refund within two years from the “relevant date”. Refer to the following table to know the meaning of “relevant date” in different cases:

Situation Relevant Date
Export of goods (no separate application is required as shipping bill is considered for refund claim) When ship/aircraft leaves India/goods pass the frontier/goods dispatched by post office
Deemed export When return of the export is filed
Recipient of goods/services Date of receipt of goods/services
Export of services 1. Receipt of CFE if supply of service is completed before the receipt of payment

2. Issue of invoice if payment is received before the invoice date

Because of legal judgement Date of communication of the judgement order
Unutilised ITC End of financial year in which the refund arises
Provisional payment of tax Tax adjustment date after final assessment
Others Date of tax payment

Format of Form GST RFD-01

The refund application form consists of the following four parts:

  1. Basic information: You must provide your GSTIN, legal name, address, tax period, refund amount details, the grounds of the refund claim and your bank account details.
  2. Declarations: You must sign several declarations regarding the refund claim to attest that the tax burden is on you and not on any other person. This part also contains a verification section to confirm that the information in the form is authentic.
  3. Annexure 1: This part contains different “statements” for each refund scenario. You must fill the details of your refund such as amount of tax paid, invoice details, ITC, date of filing return etc. in the table applicable to you.
  4. Annexure 2: This is a certificate which must be signed by a Chartered Accountant/Cost Accountant. It confirms that the books of account have been assessed, and the tax for which the refund is claimed falls on the applicant.

What Happens After Applying for Refund?

Once you file GST RFD-01/ 01A, you will receive an acknowledgement in form GST RFD-02 on the common portal within 15 days from the day you file the refund application.

In case there is anything missing in your application, your officer will communicate the details to you in GST RFD-03.

Once all the documents are confirmed and your application is deemed “complete”, your provisional refund, as mentioned in RFD-04, will be granted within 7 days. The final order, as mentioned in RFD-05 will be issued within 60 days from the date of your refund application.

People Also Ask

Q. I have some return related liabilities for the last month. Can I still claim a refund on the excess balance in my cash ledger?

A. To claim a refund on the excess balance in your electronic cash ledger, you must pay all your dues related to your return for the concerned tax period.

Q. Who will be my GST officer?

A. You will receive the details of your GST officer in your RFD-02.

 

Knowing about GST RFD-01/01A is an important part of claiming your GST refund. However, it is also essential for you to understand the complete GST refund process to file a GST refund claim accurately, and on time.

 

How Can H&R Block Help You?

After the implementation of GST, the tax compliance requirements changed drastically. As a result, several businesses find it challenging to focus on their business while trying to be GST compliant. This is where we come into the picture. Our team of in-house GST experts can help you meet all the GST compliance requirements right from registration and filing of returns to handling notices.

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CA Ankita Mathur
CA Ankita Mathur
Ankita, a Big 4 alumna, is a tax expert at H&R Block (India) with vast experience in managing GST-related business services. An avid traveller, Ankita is a regular contributor to the CAclubindia and loves helping people understand about GST and helping companies be GST compliant.