1.

Refund of tax, interest, penalty, fees or any other amount

(1) Any registered taxable person, except the persons covered by notification issued
under clause (d) of sub-section (6) of section 38, claiming refund of any tax, interest,
penalty, fees or any other amount paid by him, may file an application in FORM GST
RFD-1
electronically through the Common Portal either directly or from a Facilitation Centre,
notified by the Board or Commissioner:
Provided that any claim for refund relating to balance in the electronic cash ledger in
terms of sub-section (6) of section 35 may be made through the return for the relevant
tax
period in FORM GSTR-3, FORM GSTR-4 or FORM GSTR-7:
Provided further that in case of export of goods, application for refund shall be filed
only after the export manifest or an export report, as the case may be, in respect of
such
goods is delivered under section 41 of the Customs Act 1962:
Provided also that in respect of supplies made to an SEZ unit or a developer, or
supplies regarded as deemed exports, the application shall be filed by the said unit or
the
developer or the recipient of deemed export supplies.
(2) The application under sub-rule (1) shall be accompanied by any of the following
documentary evidences, as applicable, to establish that a refund is due to the applicant:
(a) the reference number of the order and a copy of the order passed by the
proper officer or an appellate authority or any competent court resulting in such
refund including refund of pre-deposit under chapter XVIII along with the reference
number of the payment of the amount claimed as refund;
(b) a statement containing the number and date of shipping bills or bills of export
and the number and date of relevant export invoices, in a case where the refund is
on account of export of goods;
(c) a statement containing the number and date of invoices as prescribed in rule
Invoice._ in case of supply of goods made to an SEZ unit or a developer;
(d) a statement containing the number and date of invoices, in a case where the
refund is on account of deemed exports;
(e) a statement containing the number and date of invoices and the relevant
Bank Realization Certificates or Foreign Inward Remittance Certificates, as the case
may be, in a case where the refund is on account of export of services;
(f) a statement containing the number and date of invoices and the details of
payment, along with proof thereof, made by the claimant to the supplier for
authorized operations as defined under the SEZ Act, 2005, in a case where the
refund is on account of supply of services made to an SEZ unit or a developer;
(g) a statement in Annex 1 of FORM GST RFD-1 containing the number and
date of invoices received and issued during a tax period in a case where the claim
pertains to refund of any unutilized input tax credit under sub-section (2) of section
38 where the credit has accumulated on account of rate of input tax being higher
than the rate of output tax;
(h) the reference number of the final assessment order and a copy of the said
order in a case where the refund arises on account of finalisation of provisional
assessment;
(i) a declaration to the effect that the incidence of tax and interest claimed as
refund has not been passed on to any other person, in a case where the amount of
refund claimed is less than five lakh rupees:
Provided that a declaration is not required to be furnished in respect of cases
covered under clause (a), (b) or (d) of sub-section (6) of section 38;
(j) a Certificate in Annex 2 of FORM GST RFD-1 issued by a Chartered
Accountant or a Cost Accountant to the effect that the incidence of tax and interest
claimed as refund has not been passed on to any other person, in a case where the
amount of refund claimed is five lakh rupees or more:
Provided that a certificate is not required to be furnished in respect of cases covered

under clause (a), (b) or (d) of sub-section (6) of section 38;

Explanation 1. For the purpose of this rule, invoice means invoice conforming to
the provisions contained in section 23A in case of refunds referred to in clause (c) of
sub-section (6) of section 38.
Explanation 2. Where the amount of tax has been recovered from the recipient, it
shall be deemed that the incidence of tax has been passed on to the ultimate
consumer.