08 Nov 2018Posted By: Mudit Handa

What is the revised procedure of availing GST refund

The fact is truly undeniable that the GST authorities have left no stones unturned in making the provisions under Goods & Service Tax regime as convenient as possible by drafting and implementing all the necessary reforms with respect to GST registration and GST return filing procedure. Moreover, the tax GST authorities have also made frequent modifications in the GST portal so as to make different provisions under GST more favourable for all the sectors of the economy.

In the past few one month or so, the GST department has made numerous alteration on the GST portal in relation with the availing of refund of Input Credit. Besides, the authorities have also made several amendments in the GST provisions so as to ease the process of IGST refunds.

In order to understand the modifications made to the GST portal as regards GST refund procedure, we must have a look at the new amended procedure of availing the GST refunds.


#1. What is the revised procedure for availing the refund of GST input credit?

As per the section 16(2) of IGST Act 2017, the input credit can be availed in case of making a Zero rated supply (i.e. supply without payment of tax), notwithstanding that such supply is an exempt supply (i.e. it includes non-taxable supply).


The process of claiming the Refund of the Input Tax Credit has been recently amended. In case an exporter having a GST registration makes an exempted or a zero-rated supply, he is required to follow the revised process for availing Refund of accumulated Input Tax Credit.

Given below is the new procedure for availing ITC Refund in case of Zero-rated supply:

  1. The application for the refund of unutilized (accumulated) input tax credit on the input goods or services while making such zero-rated supplies shall be filed in the FORM GST RFD-01A on the GST portal.
  2. The amount claimed for refund shall be debited from the electronic credit ledger to the extent of the ITC claim made.
  3. The common portal (i.e. GST portal) shall generate a proof of debt (i.e. Acknowledgement  Receipt number) which would be given in the refund FORM GST RFD-01A.
  4. If the amount of refund exceeds ₹2 lakhs, it must be certified that the incidence of such tax has not passed onto any other person by the CA or the Cost Accountant.
  5. Thereafter, the Documents for the refund application will be submitted to the jurisdictional proper officer.


#2. What are the Documents needed for manual submission of refund application?

The Document required for manual submission to the jurisdictional proper officer as follows:

  • Copy of FORM RFD-01A and filed in common portal.
  • ARN along with Electronic credit ledger.
  • Copy of statement 3A of FORM RFD-01A generated on the common portal.
  • Copy of statement 3 of FORM RFD-01A.

Invoices w.r.t. input and input services, currently refund of ITC shall be accompanied by a copy of FORM GSTR-2A of the taxpayer who has GST registration and has claimed the refund for the relevant period.

There may be situations that FORM GSTR-2A may not contain all the invoices relating to ITC availed. Such a situation may arise in case supplier has omitted GST return filing procedure for any reason, then the proper officer may demand the hard copy of such invoices.

  • BRC (Bank realisation certificate)/FIRC for export of services.
  • Undertaking/ Declaration in FORM RFD-01A.
  • Statement-3


#3. What does Statement-3 signify?

  • In case of Goods (Input): In this case, statement-3 contains details relating to the number and date of shipping bills or bills of export filed by the exporter having Import Export Code, along with the number and the date of the relevant export invoices.
  • In case of Input services: Here, the statement-3 contains the number and date of invoices and the relevant BRCs or Foreign Inward Remittance Certificates.


If you need any further assistance related to the GST registration, GST return filing procedure, or Import Export Code registration, feel free to contact our business advisor at 8881-069-069.

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