No requirement of  documents for refund upto Rs. 5 lac

There will be no requirement to submit documents for refund application in GST if amount of refund is upto Rs. 5lac. Taxpayer will be required to submit a declaration on the basis of documents. The declaration will be that incidence of tax has not been passed on by him.In case of refund of input tax credit or specified class by government the declaration will not be required.

Documents for refund application  in GST

The application under GST shall be accompanied by any of the following documentary evidences:

• The reference number of the order and a copy of the order. The order may be passed by
  • the proper officer or
  • an appellate authority or
  • any competent court resulting in such refund
• In case of refund of pre-deposit under chapter XVIII also the copy of order along with the reference number of the payment of the amount claimed as refund is required.

Related Topic:
Uploading supporting documents with the GST refund application

Documents for refund application in case of export of goods: 

In case of export of goods some additional documents will be required.

• Statement containing the number and date of shipping bills or bills of export.Format is available on link to this text.
• The number and date of relevant export invoices.

Documents for refund application in case of deemed exports: 

In case of deemed exports some additional document will also be required.

• 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
• a statement containing the number and date of invoices, in a case where the refund is on account of deemed exports;

Documents in case of export of services:

In case of export of services following additional documents will also be required.

• 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

Documents in case of supply of service to an SEZ  

In case of supply of services to an SEZ unit or developer following additional documents for refund  will be required

• A statement containing the number and date of invoices and the details of payment, along with proof thereof,
• The payment should be made by the claimant to the supplier for authorized operations as defined under the SEZ Act, 2005,

Documents for  refund application of any unutilized input tax credit

•  A statement in Annex 1 of FORM GST RFD-1
• It will contain the number and date of invoices received and issued during a tax period.
• This will also apply where the credit has accumulated on account of rate of input tax being higher than the rate of output tax;

Documents for refund where refund arise due to finalization of provisional assessment

When the refund has arise due to the finalization of provisional assessment. Following documents will also be attached with refund application:

• The reference number of the final assessment order
• and a copy of the said order

Certificate of a Chartered Accountant or cost accountant when refund is for more than five lac rupees:

• A Certificate 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
• The certificate should be in Annex 2 of FORM GST RFD-1 , in a case where the amount of refund claimed is five lakh rupees or more. Format is attached on link to this text.