GST Refunds

GST Refunds

The provisions pertaining to refund contained in the GST law aim to streamline and standardise the refund procedures under GST regime. Filing your GST returns under GST law is crucial as non-compliance and delay will result in penalties and affect your compliance rating and timely refunds.

RSA Legal Solutions will provide assistance in filing all the necessary GST refunds on timely basis.


Any taxpayer can file for refund in FORM RFD-01. Refund will be issued only when the refund amount exceeds INR 1,000. RFD-01 is an application for online processing of refund under GST. It is to be e-filed on the GST portal to claim the refund of:

taxes, cess and interest paid in case of zero-rated supplies

balance of excess cash paid into the electronic cash ledger

unutilised Input tax credit accumulated in your Electronic Credit Ledger due to Inverted duty structure.

Note:In case of deemed exports, either the recipient or the supplier can make an application for refund of the taxes paid. Essentially, for a particular invoice of deemed exports, both the supplier and the recipient cannot apply to claim refund.


It is for manual filing of RFD-01 till the time the facility to claim refunds is enabled.


Application for refund by any specialized agency of UN or any multilateral financial institution an organization, consulate or embassy of foreign countries, etc. is filed in RFD-10.

This refund is required to be filed once every quarter.

The applicant can file the form electronically through the common portal or directly through a facilitation centre notified by the commissioner. A statement of inward supply of goods and services or both has to be submitted along with the above form in the form GSTR 11.An acknowledgment would be shared in form GST RFD-02.


The FORM RFD-11 acts as a bank guarantee which is required to be submitted to secure the integrated tax payable on export of goods or services.

Any registered person availing the option to supply goods or services for export without payment of integrated tax shall furnish prior to export, a bond or letter of undertaking in the form of RFD-11 to the jurisdictional commissioner binding himself to pay the tax due along with interest.

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