CBIC: Full Electronic Submission & Processing of GST Refund Claims

Recently, the Central Board of Indirect Taxes and Customs has provided guidelines for the full electronic submission and processing of refund applications through FORM GST RFD-01A along with single disbursement via Circular No. 125/44/2019 – GST dated 18th November 2019. As per this latest GST circular, CBIC has made all the necessary arrangements to make the GST refund procedure full electronic, including the submission and processing of refund forms.

Exercising the powers u/s section 168 (1) of the Central Goods and Services Tax Act, 2017, CBIC has declared a full procedure for electronic submission and processing of GST refund applicationsGet to know about official GST refund process under GST regime as finalized by the GST Council. We have included terms and conditions of all aspects. Read More that will be effective from 26th September 2019. All the refund applications filed before this on the GST portal will continue to be processed manually.  This new set of guidelines for electronic submission and processing of refund claims has been released by CBIC to bring uniformity in the implementation of the law across field formations.

Starting from 26th September 2019, following type of refund applications needs to be filed through FORM GST RFD-1 on the common portal for electronic submission and processing of refund claims:

1. Refund applications concerning unutilized input tax credit (ITC) on account of exports without tax payment 
2. Refund applications related tax paid on export of services with payment of tax 
3. Refund application concerning unutilized ITC on account of supplies made to SEZ Unit/SEZ Developer
4. without payment of tax;
5. Refund application concerning tax paid on supplies made to SEZGet to know the complete details of supplies given to SEZ under GST India. Also, we have covered GST rules, provisions and goods export to SEZ. Read More Unit/SEZ Developer with payment of tax;
6. Refund application for unutilized ITC on account of accumulation due to inverted tax structure;
7. Refund against the supplier of tax paid on deemed export supplies;
8. Refund to the recipient of tax paid on deemed export supplies;
9. Refund  application against the excess balance in the electronic cash ledger;
10. Refund application for excess payment of tax;
11. Refund application against tax paid on an intra-State supply, subsequently held to be inter-State
12. supply and vice versa;
13. Refund application concerning the account of assessment/provisional assessment/appeal/any other order;
14. Refund on account of “any other” ground or reason.

To know about the complete procedure of electronic submission and processing of refund applications in FORM RFD-1 on the common portal, please view or download the PDF which is mentioned below.