Documents required to claim refund of GST tax

 

What is Goods and Service Tax (GST)

GST, frequently asked Questions

 

SUPPORTING DCOUMENTS  REQUIRED TO CLAIM GST TAX REFUND


5.0 Documents evidencing tax payments required to be enclosed with the refund application should be minimal but adequate so that both the taxpayer and tax authority find it easy to deal with the application. Normally following documents are required to establish the rightful claim of refund:

 

i) Copy of TR-6 / GAR-7/ PLA / copy of return evidencing payment of duty. It is recommended that these forms may not be called for as in the proposed GST scenario payment of duty will be in electronic mode and the same will be easily visible to the refund sanctioning authority on screen.

 

ii) Copy of invoices (in original) (for the purpose of evidencing the supply of goods and the fact that duty is not reflected in the same). It is noted that the IGST Committee has recommended that the taxpayers would upload their invoice details on monthly basis. Once the same is done and the refund sanctioning authority is able to examine and view them on screen then submission of invoices can be dispensed with. It was noted that the field relating to “Quantity” is not captured in the invoice details proposed to be uploaded either before or alongwith the Return. It was further noted that this information would be required in case of refund in relation to exports. The applicant for refund in such cases would submit the copies of the invoices or a statement containing details of quantity along with the refund application. Documents evidencing export. In the proposed GST scenario it is recommended that the ICEGATE and GSTN would be inter linked, and therefore these documents can be verified on line and therefore can be dispensed with.

iii) Documents evidencing that the tax burden has not been passed on to the buyer. Since GST is an Indirect tax, there will be a rebuttable presumption that the tax has been passed on to the ultimate consumer. Therefore there is a need for establishing that principle of “unjust enrichment” does not apply to the refund claim. It is recommended that a Chartered Accountant’s Certificate certifying the fact of non-passing of the GST burden by the taxpayer, being claimed as refund should be called for. The GST Law Drafting Committee may prescribe a threshold amount below which self-certification (instead of CA Certificate) would be sufficient.

 

iv) Any other document as prescribed by the refund sanctioning authority. It is recommended that the state and central tax authorities together prescribe the documents that are required for demonstrating the legitimacy and correctness of refund claimed and checklists can be generated for refund sanctioning process.

 

 

Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

How to get GST refund amount sanctioned

Are there any minimum amount fixed under GST refund?           

How long will take to get refund of GST

How many copies to be submitted for refund of GST

Proof of receipt of GST refund application

Documents required to claim refund of GST tax

Time period to file for GST refund

GST refund forms

GST refunds to International Tourists

Refund of GST on year end or volume based incentives

Refund of GST on carry forward input tax credit

Refund of GST on tax credit on inputs

Refund of GST to CSD canteens, para military forces canteen etc

 

 

Refund of GST tax on deposit under investigation

Refund of amount deposited for GST appeal

Finalization of provisional assessment under Goods and Service Tax refunds

Refund of GST tax on excess payment due to mistake or inadvertentce

When does GST tax to be refunded?

GST refund for deemed exporters

Documents required for GST refund for service exporters

Verification of documents for refund of GST to exporters

Refund of GST to Exporter, Documents required to be enclosed

Process of GST refund to Exporter

How to get refund of GST tax paid by an Exporter?

What is GST Tax rate for Exports

GST and Exports, how is taxes reimbursed on Exports?

Adjustment of GST refund amount

Does GST refund amount attract interest?

What is Dry Port

What is DTA in export import trade?

What is ECGC and how does ECGC protect exporters?

What is EPCG How EPCG works in Export Import trade?

What is Ex-factory terms in Imports and Exports

Transferability of Bill of Lading

Transhipment - A redefinition

Travelers to India under import duty exemption, Frequently Asked Questions Part 2

Triangular export

Triangular shipment

Types of Insurance Documents.

What is Express Release Bill of Lading

What is FIRC in export import business

What is first check assessment procedures in import customs clearance

What is FOB price in Exports and Imports and how it works

What is Fumigation in Export and Import

What is House BL

What is ICD?

What is IHC – Inland Haulage Charges

What is intensive exam CET exam in US import clearance

What is Inter Unit Transfer (IUT) in STP

Is Customs House Agents (CHA ) required to be appointed mandatory?

What are the legal documents in exports

What does ECGC do on default of payment of any overseas buyer?

Post shipment finance in Export Business

PRECAUTIONS TO BE TAKEN WHILE USING CONTAINERS FOR EXPORTS

 Printing machine error with customs – Un able to hand over documents to carrier.

 Procedure and Documentation for Filing Claim of Marine Insurance.

What is VACIS exam in US import customs clearance

When can an exporter release bill of lading from shipping company?

When does exporter get EP copy of shipping bill after customs clearance



Comments


Raju Barse: as we are SEZ unit i know the process for registration for GST, but in this case which documents requires like PAN Card, list of Directors of limited company or so.

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers