Form GST RFD-01: claiming a GST refund

Which refunds use RFD-01?

RFD-01 covers almost every GST refund except one. When you export goods on payment of IGST, the shipping bill itself is treated as the refund application and no RFD-01 is needed, provided GSTR-1 and GSTR-3B are filed correctly. All other categories go through RFD-01.

• Unutilised input tax credit on exports of goods or services without payment of tax under LUT
• Unutilised credit due to an inverted duty structure, where input tax rates exceed output rates
• Excess balance in the electronic cash ledger
• IGST paid on export of services or supplies to SEZ
• Deemed exports, claimed by the supplier or recipient
• Tax paid on a supply later held to be inter-state instead of intra-state, or the reverse
• Refund arising from an appeal, assessment or other order

Time limits and the relevant date

The two-year limit runs from the relevant date defined in section 54. For export of goods, it is the date the goods leave India. For export of services, it is the date of receipt of payment, or the invoice date if payment was received in advance. For inverted duty, it is the due date of the return for the period in which the claim arises. For excess cash balance, refund can be claimed at any time.

Claims must be filed period-wise, and a single application can cover consecutive tax periods, including periods spread across financial years in many categories. A claim below ₹1,000 is not paid.

How the refund is processed

Provisional refunds for zero-rated supplies are now processed with a system-based risk evaluation, so low-risk claims move faster. If the refund is not paid within 60 days, interest at 6% a year is payable from the 61st day.

Documents commonly needed

Each refund category has its own set of annexures, and missing ones are the main reason for deficiency memos and resubmission, which restarts the 60-day clock. Typical attachments include the following.

• Statement of invoices (Annexure B) and details of inward supplies used for computation
• Shipping bills or bills of export, and bank realisation certificates or FIRCs for services
• LUT acknowledgement for the period
• Undertaking or CA certificate on unjust enrichment where the claim exceeds ₹2 lakh, as applicable
• Reconciliation of credit claimed with GSTR-2B and the computation under rule 89(4) or 89(5)

Common errors and consequences

Refunds fail most often on computation: using the wrong turnover in the rule 89(4) formula, including credit on capital goods or input services in inverted duty claims where not allowed, or claiming credit not in GSTR-2B. Mismatch between export invoice value, shipping bill and GSTR-1 is another frequent cause of rejection.

A rejected claim can be appealed, but time runs against you, so prepare the first application carefully. The amount claimed is debited from your credit ledger on filing and re-credited only if rejected through RFD-01B. Refogo's partner professionals can prepare and file GST refund claims for a fixed fee.

Step by step

1. 1Check the category and period

   Identify the refund type and tax periods, and confirm returns for those periods are filed.

2. 2Compute the eligible amount

   Apply the rule 89 formula and reconcile credit with GSTR-2B.

3. 3File RFD-01 online

   Go to Services, Refunds, Application for Refund, select the category and enter amounts.

4. 4Upload annexures

   Attach invoice statements, export documents, certificates and declarations.

5. 5Sign and track

   File with DSC or EVC, then track RFD-02, RFD-04 and RFD-06 status.