HOW TO CLAIM GST REFUND IF NO SPECIFIC REFUND

APPLICATION AVAILABLE IN REFUNDS SECTION

AUTHOR :EDITOR3

https://taxguru.in/goods-and-service-tax/gst-refund-no-specific-refund-application-available-section.html

Page Contents

A. FAQs on Refund on Account of “Any other” ground of reason

Q.1 When the refund application on account of “Any Other” ground of reason can be filed?
Q.2 What are the relied upon documents which I have to upload with refund application on account
of excess payment of tax?
Q.3 To whom should I file my application with?
Q.4 Can I file for multiple tax period in one refund application?
Q.5 Can I save the application for refund?
Q.6 Do I need to upload any statement of invoices for claiming refund?
Q.7 Can I preview the refund application before filing?
Q.8 How can I track the status of application for refund?
Q.9 What is ARN?
Q.10 Where can I download my filed refund application?
Q.11 What happens when refund application is filed?
Q.12 Whether there is any ledger entry on filing refund application?
Q.13 When how will the refund Form RFD-01A be processed?
B. Manual on Refund on Account of “Any other” ground of reason

A. FAQs on Refund on Account of “Any other” ground of reason

Q.1 When the refund application on account of “Any Other” ground of reason can be
filed?

Ans: Refund application on account of “Any Other” ground of reason can be filed, when the taxpayer
wants to claim refund for any reason, for which there is no specific refund application available in the
refunds section. Therefore, if there is no option to claim refund for the specific reason for which refund is
claimed, then taxpayer needs to click on “Any Other” ground of reason and specify his reason in the
refund application while filing refund.

Q.2 What are the relied upon documents which I have to upload with refund application
on account of excess payment of tax?

Ans: You have to upload documents as are required to be filed along with Form RFD-01A, as notified
under CGST Rules or Circulars issued in the matter and other such documents the refund sanctioning
authority may require.

A certificate in Annexure 2 issued by a chartered accountant or a cost accountant to the effect that the
incidence of tax, interest or any other amount claimed as refund has not been passed on to any other
person, in a case where the amount of refund claimed exceeds two lakh rupees is to be
provided. Therefore, if the refund amount claimed is more than 2 lacs, then taxpayer needs to
mandatorily upload Certificate in Annexure 2.

Taxpayers have an option to upload 4 documents with the refund application, of size up to 5 MB each.

Q.3 To whom should I file my application with?

Ans: The taxpayer shall file the refund application in Form RFD-01A on GST portal. Taxpayer shall
choose ground of refund as “Any other (specify)” for claiming refund. After filing, refund application
shall be assigned to Refund Processing Officer and refund applicant can track the status of refund
application.

Q.4 Can I file for multiple tax period in one refund application?

Ans: No, you cannot file for refund of multiple tax period in one refund application. Taxpayer needs to
select the tax period for which refund is to be claimed. If a taxpayer has to file multiple refund
applications for multiple reasons, then the taxpayer needs to file multiple refund applications using “Any
Other” reason and specify the reason of refund in the refund application. Taxpayer cannot not file
multiple refund applications for a single reason.

Q.5 Can I save the application for refund?

Ans: Application for refund can be saved at any stage of completion for a maximum time period of 15
days from the date of creation of refund application. If the same is not filed within 15 days, the saved draft
will be purged from the GST database.

Note: To view your saved application, navigate to Services > Refunds > My Saved/Filed Applications
option.

Q.6 Do I need to upload any statement of invoices for claiming refund?

Ans: There is no specific statement of invoices required to be uploaded by taxpayer for claiming refund.
But in case, taxpayer wants to upload any details for claiming the refund, then he may upload such
documents using upload functionality to substantiate the refund amount claimed.

Q.7 Can I preview the refund application before filing?

Ans: Yes, you can preview the refund application in PDF format to check for any inconsistency or
discrepancy before filing on the GST Portal.

Q.8 How can I track the status of application for refund?

Ans: To track your filed application, navigate to Services > Refunds > Track Application Status option.
Q.9 What is ARN?

Ans: Once the refund application is filed, Application Reference Number (ARN) receipt would be
generated and ARN would be sent to your registered e-mail address and mobile number.

Q.10 Where can I download my filed refund application?

Ans: Navigate to Services > User Services > My Applications link to download your filed refund
application.

Q.11 What happens when refund application is filed?

Ans:

GST Portal generates an ARN and displays it in a confirmation message, indicating that the refund
application has been successfully filed.
GST Portal sends the ARN to registered e-mail ID and mobile number of the registered taxpayer.

Q.12 Whether there is any ledger entry on filing refund application?

Ans: As the taxpayer is claiming refund of the tax amount already paid by him, there is no ledger entry in
Electronic Cash/ Credit Ledger.

Q.13 When how will the refund Form RFD-01A be processed?

Ans: Once the ARN is generated on filing of refund application in Form RFD-01A, the refund application
along with the documents attached while filing the form would be assigned to Refund Processing Officer
for processing the refund. Tax payer can track the status of refund application using track status
functionality.

The application will be processed and refund will be disbursed by the Jurisdictional Authority after
scrutiny.

B. Manual on Refund on Account of “Any other” ground of reason

How can I file application for refund on account of any other reason?

To file application for refund on account of any other reason on the GST Portal, perform following steps:

1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.

2. Click the Services > Refunds > Application for Refund command.
3. The Select the refund type page is displayed. Select the Any other (specify) option.

4. Select the Financial Year for which application has to be filed from the drop-down list.

5. Select the Month for which application has to be filed from the drop-down list.

6. Click the CREATE button.

7. The GST RFD-01A – Any other (specify) page is displayed.

8. In the Refund Specification field, enter the reason for applying refund.

9. Enter the amount of refund to be claimed in the “Refund Claimed” Table.

10. You can click the hyperlink Click to view Electronic Liability Ledger to view details of Electronic
Liability Ledger that displays your liabilities/ dues of Returns and other than Returns.

10.1. Click the GO BACK TO REFUND FORM to return to the refund application page.

11. Select the Bank Account Number from the drop-down list.

12. Under section Upload Supporting Documents, you can upload supporting documents (if any).

Note: A certificate in Annexure 2 issued by a chartered accountant or a cost accountant to the effect that the
incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a
case where the amount of refund claimed exceeds two lakh rupees is to be provided.

Therefore, if the refund amount claimed is more than 2 lacs, then taxpayer needs to mandatorily upload this
Certificate in Annexure 2.

13. Click the ADD DOCUMENT button.

14. Click the Delete button, in case you want to delete any document.

15. Click the SAVE button.

Note: To view your saved application, navigate to Services > Refunds > My Saved/Filed Application
command.
Application can be saved at any stage of completion for a maximum time period of 15 days from the date of
creation of refund application. If the same is not filed within 15 days, the saved draft will be purged from the
GST database.

16. Click the PREVIEW button to download the form in PDF format.

17. Form is downloaded in the PDF format.

18. Select the Undertaking and Self-Declaration checkbox.

19. Click the PROCEED button.

20. Select the Declaration checkbox.

21. In the Name of Authorized Signatory drop-down list, select the name of authorized signatory.

22. Click the FILE WITH DSC or FILE WITH EVC button.

In Case of DSC:

a. Click the PROCEED button.

b. Select the certificate and click the SIGN button.

In Case of EVC:

a. Enter the OTP sent to email and mobile number of the Authorized Signatory registered at the GST Portal and
click the VERIFY button.
23. The success message is displayed and status is changed to Submitted.Application Reference Number
(ARN)receipt is downloaded and ARN is sent on your e-mail address and mobile phone number. Click the PDF
to open the receipt.

Notes:

The system generates an ARN and displays it in a confirmation message, indicating that the refund
application has been successfully filed.
GST Portal sends the ARN to registered e-mail ID and mobile number of the registered taxpayer.
Filed applications (ARNs) can be downloaded as PDF documents using the My Applications option
under Services.
Filed applications can be tracked using the Track Application Status option under Refunds.
Once the ARN is generated on filing of form RFD-01A, refund application shall be assigned to
refund processing officer for processing. The application will be processed and refund status shall
be updated.
The disbursement is made once the concerned Tax Official processes the refund application.

24. ARN receipt is displayed.