filing claim for refund of input tax credit, please ensure that all GST returns
(GSTR-1 and GSTR-3B) are filed upto date.
for the refund in input tax credit online, follow the steps mentioned below:
Step 1: Kindly visit the official portal of GST department.
Step 2: Click the Services and select “Application for Refund” tab from the Refund menu. Step 3: On the next page, select the Refund of ITC on Export of Goods and Services without Payment of Tax option.
Step 4: Select the Financial Year for which application has to be filed from the drop-down list.
Step 5: Select the Tax Period (Months) for which application has to be filed from the drop-down list and click the “Create” button. In case of No
Step 6: The Refund of ITC on Export of Goods and Services without Payment of Tax page is displayed.
Step 7: Download the offline utility and upload details of Exports of Goods and services and then request for refund of Input tax credit. Download Offline Utility
Step 8: Click the Download Offline Utility link and press the “Proceed” button. Step 9: Now the Zip file is downloaded on your system and right click select Extract All to unzip the downloaded file.
Step 10: The GST refund statement will be downloaded in the excel format. Provide the invoice details for which refund has to be claimed.
Step 11: Provide the GSTIN and “From Return Period” and “To Return Period” in prescribed format for which refund has to be claimed and press Validate and Calculate button.
Step 12: Click the “Ok” button when the total number of records in the sheet is displayed.
Step 13: Click the “Create File To Upload” button and click the “Save” button.
Step 14: The message is displayed that file is created and you can now proceed to upload the file on the GST Portal. Click the “Ok” button. Upload Details of Exports of Goods and Services
Step 15: Click the tab “Click to upload the details of Exports of goods and services.”
Step 16: Click the “Click here to upload” button.
Step 17: Now save the refund statement file and click the Open button.
Step 18: Click the “Download Unique Invoices” tab to view the invoices that have been uploaded successfully and click “Validate Statement” button. Step 19: Upon statement validation, a confirmation message on the screen that the statement has been submitted successfully for validation. Click the Back button. Refund of ITC on Export of Goods and Services without Payment of Tax
Step 20: Enter the value in the statement 3A below for the tax period for which the refund to be claimed.
Step 21: Select the Bank Account Number from the drop-down list. In case you have filed the LUT (Form GST RFD-11), select Yes enter the Reference Number of RFD-11 filing or else No and click the Save button.
Step 22: Select the name of authorised signatory in the Name of Authorized Signatory drop-down list.
Step 23: Click the File with DSC or File with EVC button. File With DSC- Method
- Click the Proceed button and select the certificate and click the Sign button.
- Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the Verify button.
Step 25:Go to “Services” and select “Electronic Credit Ledger from Ledgers” tab to view the entry of debit in the Electronic Credit Ledger for the amount claimed as refund.
Step 26: The Electronic Credit Ledger is displayed. Click the Electronic Credit Ledger tab.
Step 27: Select the date from and to with the help of the calendar to choose the period for which you want to look at the transactions of Electronic Credit Ledge and click the “Go” button.
Step 28: Details of Electronic Credit Ledger are shown. Notify the debit entry in the Electronic Credit Ledger for the amount claimed as refund. After filing RFD 01A, following documents have to be submitted manually to CGST Department which are as follows: - Copy of LUT - Form RFD-01A - Copy of ARN - Bank Account Detail document - A declaration that no refund has been claimed against the relevant invoices earlier. - A declaration that the applicant has not contravened Rule 91(1) of CGST Rules, 2017. - Copy of GSTR-3B - Copy of Registration Certificate - Copy of Export Invoices - Statement 3 of Form RFD-01A - Annexure A of Form RFD-01A - Copy of GSTR-2A - Copy of Ledger as to whether actual payments have been made on the invoices in which ITC has been claimed. - Copy of Electronic Credit Ledger at the time of filing RFD-01A - Power of Attorney