Application for refund of tax, interest, penalty, fees or any other amountAny person, except the persons covered by notification issued under section 55 (UN Agencies, Embassies), claiming refund of tax, interest, penalty, fees or any other amount paid by him, may file as application in form GST RFD-01 electronically – Rule 89(1) of SGST Rule, 2017.
Refund of balance in Electronic cash Ledger – Any clam for refund relating to balance in the electronic cash ledger in accordance with the provisions of section 49(6) may also be made through the return furnished for the relevant tax period in form GSTR-3, form GSTR-4 or form GSTR-7, as the case may be:- first proviso toRule 89(1) of CGST and SGST Rules, 2017.
Refund application in case of supply of goods to SEZ – In respect of supplies of goods to a Special Economic Zone unit or a Special Economic Zone developer, the application for refund shall be filed by the supplier of goods after such have been admitted in the Special Economic Zone for authorized operations, as endorsed by the specified officer of the Zone – second proviso (a) to rule 89(1) of CGST and SGST Rule, 2017.
Refund application in case of supply of services to SEZ – In respect of supplies of services to Special Economic Zone unit or a Special Economic Zone developer, the application for refund shall be filed by supplier of services along with the evidence regarding receipt of services for authorized operations as endorsed by the specified officer of the Zone – second proviso (b) to Rule 89(1) of CSGT and CGST Rule, 2017.
Refund claim is case of deemed export either by recipient or supplier – In respect of supplies regarded as deemed exports, the application may be filed by (a) the recipient of deemed export supplies; or (b) the supplier of deemed export supplies in case where the recipient does not avail input tax credit on such supplies and furnishes an undertaking to effect the supplier may claim the refund – third proviso to Rule 89(1) of CGST and SGST Rules, 2017 as amended w.e.f. 18-10- 2017.
Refund of advance tax by casual or non-resident taxable person – Refund of any amount, after adjusting the tax payable by the applicant out of the advance tax deposited y him under section 27 (casual taxable person or non-resident taxable person) at the time of registration, shall be claimed either in the last return required to furnish by him or only after furnishing of the said last return – fourth proviso to rule 89(1) of CGST and SGST Rules, 2017.