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Refund Application

RFD–01 is an application for processing refund under GST. Any individual registered under GST can claim a refund of taxes, interests paid more than the accumulated input tax credit in the electronic credit ledger where the output tax liability is nil or balance in the electronic cash ledger due to excess cash payment by filing RFD–01 (Online Filing) or RFD-01A (Manual Filing).

Types of Refunds for RFD–01

RFD–01 can be used for the following types of reimbursement :

  • Refund due to appeal assessment, provisional assessment

  • Excess balance in electronic cash ledger

  • Export of goods and service (tax paid)

  • Export of products and service (tax not paid)

  • Tax paid under CGST and SGST, which is subsequently considered as IGST, or vice versa

  • Supplies made to SEZ unit and SEZ developer

  • Excess payment of tax

  • Accumulated ITC due to excess tax paid on inputs than outward supplies .

Types of Refunds for RFD – 01A

The following types of refund under GST are being manually processed, and RFD -01A can be used to claim the refund.

  • ITC on exports under the letter of undertaking or bond

  • Claims in case of deemed exports

  • IGST paid on zero-rated supplies Excess balance in Electronic cash ledger

  • Refund claim on account of inverted duty structure

Note: You need to file RFD–01A (instead of RFD – 01) for above cases until further notified.

The claim of excess balance in the Electronic Cash ledger can also be made in the monthly returns that are filed by the taxpayer.

For instance, the GSTR 3, GSTR 4 or GSTR 7 as the case may be. Until such time GSTR-3 is brought into effect, file RFD-01A here.

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