Procedure for filing GST refund application

GST refund application are to be filled on GST common portal. There are various types of GST refunds. They are as follows:

1. Refund of Excess Balance in Electronic Cash Ledger
2. Refund of ITC on Export on Goods and Services without payment of Tax
3. On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)
4. Refund on account of ITC accumulated due to Inverted Tax Structure
5. On account of Refund by Recipient of deemed export
6. Refund on account of supplies made to SEZ unit/ SEZ developer (with payment of tax)
7. Export of services with payment of tax
8. Tax paid on an intra state supply which is subsequently held to be inter-state supply and vice-a-versa
9. On account of Refund by supplier of deemed export
10. Any other
11. Excess payment of tax
12. On account of Assessment/Provisional Assessment/Appeal/Any other order

Refund of Excess Balance in Electronic Cash Ledger

In this type, a registered person can claim an excess balance in an electronic cash ledger. The procedure is as follows:

1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.
2. Click the Services > Refunds > Application for Refund command.
3. The Select the refund type page is displayed. Select the reason as Refund of Excess Balance in Electronic Cash Ledger option.
4. Click the CREATE REFUND APPLICATION button.
5. The GST RFD-01 - Excess Balance in Electronic Cash Ledger page is displayed.
6. Balance amount available in Electronic Cash Ledger is auto-populated in Form GST RFD-01.
7. Enter the amount of Refund to be claimed for Integrated Tax, Central Tax, State/ UT Tax and Cess in table “Refund Claimed”. The amount of refund to be claimed cannot be more than the balance amount available in Electronic Cash Ledger.
8. You can click the hyperlink Click to view Electronic Liability Ledger to view details of Electronic Liability Ledger that displays your liabilities/ dues of Returns and other than Returns.
   1. Click the GO BACK TO REFUND FORM to return to the refund application page.
9. Select the Account Number from the Select Account Number drop-down list.

   Note: In case you are a casual or NRTP taxpayer, whose registration was not granted and want to claim refund of excess amount available in Electronic Cash Ledger, you can login to the GST Portal using TRN (Temporary Reference Number) and enter Bank details as shown in the sample screenshot below. Click here to know more about how to login using TRN.

10. Under section upload Supporting Documents, you can upload supporting documents (if any).
11. Enter the Document Description.
12. Click the ADD DOCUMENT button.
13. Click the Delete button, in case you want to delete any document.
14. Click the SAVE button.
15. A success message is displayed that “Your application has been saved. You can retrieve this application and submit within 15 days from today. You can access the Application from Services > Refunds > My Saved/Filed Applications and file on the GST Portal.
16. Click the PREVIEW button to download the form in PDF format.
17. Form is downloaded in the PDF format.
18. Click the PROCEED button.

Conclusion :

Filing a GST refund application for excess cash balance involves a straightforward process on the GST common portal. Taxpayers can navigate through various refund types, and in the case of excess balance in the electronic cash ledger, the step-by-step procedure ensures a smooth application process. The portal allows for uploading supporting documents and provides a user-friendly interface for a hassle-free experience.