What are Form GST RFD-01A?
Form GST RFD-01A is an application refund under GST for manual processing; Notification for certain cases of refund.
Log in to GST Portal Refund tab-> Choose an application for the refund option, select the type of refund and fill out the required details and submit. ARN number is generated. Then take a print out along with the ARN number mentioned on it. Submit the related jurisdiction to the GST officer along with the relevant attachments.
Types of refunds where RFD-01A is applicable
RFD-01 can be applied for the following types of refund as depicted in the infographic below:
Following types of refunds are currently being processed manually under GST:
- IGST paid zero-rated supplies
- ITC on export under the letter of undertaking
- Claimed in the export case
- Reversal claim due to inverse fee structure
- Extra balance in electronic cash laser
Format of Refund forms RFD-01 and Form GST RFD-01A
Basic Form :
- The GSTIN/ Temporary ID allotted
- Legal name
- Trade name if any
- Tax period for which the claim of refund is made if applicable,
- Mention the amount of IGST, CGST and SGST, Interest or cess if any
- Select the Grounds for the claim of refund as per the list given.
- Details of Bank account into which you want the refund to be credited
- Select ‘Yes’ if the Documentary evidence required to be submitted in
- Verification: the Authorised person has to sign this in all cases confirming the correctness of information and declarations given.
Below is the view of RFD-01:
The format for Form GST RFD-01A remains same except that the grounds of refund covered are limited here and the Bank details and self-declaration at points (8) and (9) are not present in the form.
The following grounds of refund, which are not covered while filing through RFD-01A
- Due to an assessment order
- Tax paid on supply not provided and for which the invoice is not issued
- Tax paid on Intra State supply which is subsequently held to be Inter-State supply and vice-versa
- Refund of Excess tax paid
Calculation of the Refund Amount
Where zero-rated supplies are made without Tax payment by executing a Letter of undertaking:
Formula for calculating ITC refund amount:
Net ITC x [( Turnover of zero-rated supply of Goods + Turnover of zero-rated supply of Services)/ Adjusted Total Turnover]
Net ITC : Input tax credit availed on inputs and inputs services during relevant period
Turnover of zero-rated supply of Goods : Value of supply of Goods during relevant period made without tax payment by executing bond/ letter of undertaking for the relevant period
Turnover of zero-rated supply of Services : Value of supply of Services during relevant period made without tax payment by executing bond/ letter of undertaking
Where there is inverted duty structure i.e The rate of tax on Inward supplies exceed the Outward supplies:
Formula to calculate the Maximum Refund amount of ITC:
[Net ITC x (Turnover of inverted rated supply of Goods/ Adjusted Total Turnover)]- Output Tax Payable on Inverted rated supply of Goods
Net ITC : Input tax credit availed on inputs used in the supply of inverted rated goods during relevant period
Turnover of inverted rated supply of goods : Turnover for that Supply of Goods that fall under the Inverted rated category.
Adjusted total turnover :Total Turnover in a State/Union territory excluding value exempt supplies for the relevant period
Output tax payable on the inverted rated supply of goods: Tax liability for the relevant period payable on the inverted rated supply of goods.