GST Refund in India – Analysis of Rules and Forms

By | October 3, 2016

GST Refunds

  • Section 38 of the Model GST Act contains the provisions regarding refund of tax. Any person claiming refund of any tax and interest shall make an application before the expiry of 2years from the relevant date in prescribed form.
  • 6 GST Refund Rules prescribed-The Draft Refunds Rules have 6 Rules viz. Refund of tax, interest, penalty, fees or any other amount, Grant of provisional refund, Order sanctioning refund, Refund of tax to certain persons etc.

    Download Draft GST Refund Rules released by Govt

  • 10 GST Refund Forms prescribed-10 Forms have been prescribed (Form GST RFD-01- Form GST RFD- 10),

    Download Draft GST Refund Forms released by CBEC

  • Form for GST Refund application- A common GST refund application is prescribed for all GSt refunds arising on various instances which is to be made in Form GST RFD-1 electronically through the Common Portal either directly or from a FC notified by the Board or Commissioner.
  • GST Refund relating to balance amount in electronic cash ledger- Claim for GST refund of balance amount in the electronic cash ledger is to be made through the GST return for the relevant tax period.
  • Provisional GST refund- The Draft GST Refund Rules provides for a stipulation of provisional refund within 7 days from the date of acknowledgement, where the proper officer after scrutinizing the claim is prima facie satisfied. However, such provisional refund, is only contemplated if the compliance rating of the supplier is at least 5 (on scale of 10), amongst other conditions.
  • Documentary evidence to be filled with GST refund application-  GST Refund application is to be accompanied by around 10 documentary evidence to establish that a refund is due to applicant including a CA/CMA Certificate to certify that incidence of the tax and interest, claimed refund, has not been passed to any person, wherever applicable.
  • GST Refund amount to be credited to bank account- Refunds will be directly credited to the bank accounts of the tax payer as declared while obtaining registration and as specified in the application for refund.

Free Education Guide on Goods & Service Tax (GST)


Topic -GST



Model GST Law

Model GST Law


GST Overview

Goods and Services Tax (GST): An Overview

Integrated Goods & Service Tax (IGST) Act Overview

Meaning and Scope of Supply

Time of Supply

Place of Supply of Goods and Service under GST

Valuation in GST

Levy of GST & Exemption from Tax

Job Work under Goods & Service Tax (GST)

Electronic Commerce under Goods & Service Tax (GST)


Transition to GST

Transitional Provisions in Goods & Service Tax (GST)



GST Registration FAQ’s

GST Registration Process -Video

GST -Draft Registration Rules

GST -Draft Registration Formats



GST Draft Invoice Rules released by CBEC

GST Draft Invoice formats Released by CBEC


Input Tax Credit

Input Tax Credit under Goods & Service Tax (GST)

Concept of Input Service Distributor in Goods & Service Tax (GST)



GST Payment of Tax

GST Draft Payment Rules Released by CBEC

GST Draft Payment formats Released by CBEC



Refund under GST

Draft GST Refund Forms released by CBEC

Draft GST Refund Rules released by Govt



Returns Process and matching of Input Tax Credit under GST

Draft GST Return Rules Released by Govt

Draft GST Return Formats released by Govt


Assessment and Audit

Assessment and Audit under GST


Inspection, Search, Seizure and Arrest

Inspection, Search, Seizure and Arrest under GST


Offences, Penalty, Prosecution & Compounding

Offences, Penalty, Prosecution & Compounding in GST


Demands and Recovery

Demands and Recovery under GST


Appeals and Review

Appeals, Review and Revision in GST


Advance Ruling

Advance Ruling in Goods and Service Tax (GST)


Settlement Commission

Settlement Commission in Goods and Service Tax (GST)


GST Portal

Frontend Business Process on GST Portal

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