THE RAJASTHAN GOODS AND SERVICES TAX FORMS 2017
REFUND

Body

FORM-GST-RFD-01 A

[See rules 89(1) and 97A]

Application for Refund (Manual)

(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person)

1	GSTIN / Temporary ID
2	Legal Name
3	Trade Name, if any
4	Address
5	Tax period (if applicable)	From <Year><Month> To <Year><Month>
6	Amount of Refund Claimed(Rs.)	Act		Tax	Interest	Penalty	Fees	Others	Total
		Central tax
		State / UT tax
		Integrated tax
		Cess
		Total
7	Grounds of Refund Claim (select from drop down)	(a)	Excess balance in Electronic Cash Ledger
		(b)	Exports of services- with payment of tax
		(c)	Exports of goods / services- without payment of tax (accumulated ITC)
		(d)	ITC accumulated due to inverted tax structure [under clause (ii) of first proviso to section 54(3)]
		(e)	On account of supplies made to SEZ unit/ SEZ developer(with payment of tax)
		(f)	On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)
		(g)	Recipient of deemed export/ Supplier of deemed export
		(h)	On account of order
			Sl. No.	Type of order		Order No.	Order date	Order Issuing Authority	Payment reference no., if any
			(i)	Assessment
			(ii)	Finalization of Provisional assessment
			(iii)	Appeal
			(iv)	Any other order (specify)
		(i)	Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa (change of POS)
		(j)	Excess payment of tax, if any
		(k)	Any other (specify)

[DECLARATION [second proviso to section 54(3)]

I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.


	Signature
	Name -
	Designation / Status].

DECLARATION [section 54(3)(ii)]

I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.


	Signature
	Name -
	Designation / Status

DECLARATION [rule 89(2)(f)]

I hereby declare that tax has not been collected from the Special Economic Zone unit /the Special Economic Zone developer in respect of supply of goods or services or both covered under this refund claim.


Signature
Name -
Designation / Status

DECLARATION Trule 89(2)(g)]

(For recipient/supplier of deemed export)

In case refund claimed by recipient

I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period.I also declare that the supplier has not claimed refund with respect to the said supplies.

In case refund claimed by supplier

I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies.


Signature
Name -
Designation / Status

UNDERTAKING

I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded.


Signature
Name -
Designation / Status

SELF- DECLARATION [rule 89(2)(1)]

I/We ________________ (Applicant) having GSTIN/ temporary Id ----------- ,solemnly affirm and certify that in respect of the refund amounting to Rs. ---- / with respect to the tax, interest, or any other amount for the period from---to -----, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.


Signature
Name -
Designation / Status

(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)

8. Verification

I/We< Taxpayer Name> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.

I/We declare that no refund on this account has been received by me/us earlier.

	Signature of Authorised Signatory
Place	(Name)
Date
	Designation/ Status

Annexure-1

Statement -1 [rule 89(5)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

(Amount in Rs.)

Turnover of inverted rated supply of goods and services	Tax payable on such inverted rated supply of goods and services	Adjusted total turnover	Net input tax credit	Maximum refund amount to be claimed [(1x4/3)-2]
1	2	3	4	5

Statement 1A [see rule 89(2)(h)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

Sl. No.	Details of invoices of inward supplies of inputs received				Tax paid on inward supplies of inputs			Details of invoices of outward supplies issued				Tax paid on outward supplies
Sl. No.	GSTI N of the supplier*	No	Date	Taxable Value	Integrated Tax	Central Tax	State Tax /Union territory Tax	No	Date	Taxable Value	Invoice type (B2B/B2C)	Integrated Tax	Central Tax	State Tax /Union territory Tax
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15

* In case of imports or supplies received under reverse charge mechanism [sub-section (3) of section 9 of the GGST Act/RGST or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient).

Statement 2: [rule 89(2)(c)]

Refund Type: Exports of services with payment of tax

(Amount in Rs.)

Sr.No.	Invoice details			Integrated tax		Cess	BRC/FIRC		Integrated tax and cess involved in debit note, if any	Integrated tax and cess involved in credit note, if any	Net Integrated tax and cess (6+7+10 - 11)
	No.	Date	Value	Taxable value	Amt.		No.	Date
1	2	3	4	5	6	7	8	9	10	11	12

Statement- 3 [rule 89(2)(b) and 89(2)(c)]

Refund Type: Export without payment of tax (accumulated ITC)

(Amount in Rs.)

Sr.No.	Invoice details			Goods/Services (G/S)	Shipping bill/ Bill of export			EGM Details		BRC/ FIRC
Sr.No.	No.	Date	Value		Port code	No.	Date	Ref No.	Date	No.	Date
1	2	3	4	5	6	7	8	9	10	11	12

Statement- 3A [rule 89(4)]

Refund Type: Export without payment of tax (accumulated ITC) - calculation of refund amount

(Amount in Rs.)

Turnover of zero rated supply of goods and services	Net input tax credit	Adjusted total turnover	Refund amount (1x2/3)
1	2	3	4

"Statement-4 [rule 89(2)(d) and 89(2)(e)]

Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)

(Amount in Rs.)

GSTIN of recipient	Invoice details			Shipping bill/ Bill of export/Endorsed invoice by SEZ		Integrated Tax		Cess	Integrated tax and cess involved in debit note, if any	Integrated tax and cess involved in credit note, if any	Net Integrated tax and cess (8+9+10-11)
GSTIN of recipient	No.	Date	Value	No.	Date	Taxable value	Amt.
1	2	3	4	5	6	7	8	9	10	11	12

Statement-5A [rule 89(4)]

Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) - calculation of refund amount

(Amount in Rs.)

Turnover of zero rated supply of goods and services	Net input tax credit	Adjusted total turnover	Refund amount (1x2/3)
1	2	3	4

Statement 5B

[rule 89(2)(g)]

Refund Type: On account of deemed exports

(Amount in Rs)

Sl. No.	Details of invoices/credit notes/debit notes of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient					Tax paid
	GSTIN of the supplier	No.	Date	Taxable Value	Type (Invoice/ Credit Note/ Debit Note)	Integrated Tax	Central Tax	State Tax /Union territory Tax	Cess
1	2	3	4	5	6	7	8	9	10

Statement-6 [rule 89(2)(j)]

Refund Type: On account of change in POS (inter-State to intra-State and vice versa)

Order Details (issued in pursuance of sections 77(1) and 77(2), if any:

Order No:	Order Date:
	(Amount in Rs.)

Recipient's GSTIN/ UIN Name (in case B2C)

Invoice details

Details of tax paid on transaction considered as intra -State / inter-State transaction earlier

Taxes re-assessed on transaction which were held inter State / intra-State supply subsequently

Integra ted Tax

Central Tax

State Tax/UT Tax

Cess

Place of Supply

Integra ted Tax

Central Tax

State Tax/UT Tax

Cess

Place of Supply

No.

Date

Value

Taxable Value

Statement 7: [rule 89(2)(k)]

Refund Type: Excess payment of tax, if any in case of Last Return filed.

(Amount in Rs.)

Tax period	ARN of return	Date of filing return	Tax Payble
Tax period	ARN of return	Date of filing return	Integrated Tax	Central Tax	State Tax/UT Tax	Cess
1	2	3	4	5	6	7