“138E.
Restriction on furnishing of information in PART A of FORM GST
EWB-01.- Notwithstanding anything contained in sub-rule (1) of rule 138, no person
(including a consignor, consignee, transporter, an e-commerce operator or a courier
agency) shall be allowed to furnish the information in PART A of FORM GST
EWB-01 in respect of a registered person, whether as a supplier or a recipient,
who,—
(a) being a person paying tax under section 10, has not furnished the returns for
two consecutive tax periods; or
(b) being a person other than a person specified in clause (a), has not furnished the
returns for a consecutive period of two months:
Provided that the Commissioner may, on sufficient cause being shown and for reasons
to be recorded in writing, by order, allow furnishing of the said information in PART
A of FORM GST EWB 01, subject to such conditions and restrictions as may be
specified by him:
Provided further that no order rejecting the request of such person to furnish the
information in PART A of FORM GST EWB 01 under the first proviso shall be
passed without affording the said person a reasonable opportunity of being heard:
Provided also that the permission granted or rejected by the Commissioner of State
tax or Commissioner of Union territory tax shall be deemed to be granted or, as the
case may be, rejected by the Commissioner.
Explanation:– For the purposes of this rule, the expression ―Commissioner‖ shall
mean the jurisdictional Commissioner in respect of the persons specified in clauses (a)
and (b).‖.
13. In the said rules in rule 142, in sub-rule (5), after the words ―section 74‖, the words ―or
sub-section (12) of section 75‖ shall be inserted.
14. In the said rules, for FORM GST RFD-01, the following form shall be substituted,
namely:-
―FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
(Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-
registered person and other registered taxable person)
1. GSTIN /
Temporary
ID
2. Legal Name
3. Trade
Name, if
any
4. Address
5. Tax period From <Year><Month> To <Year><Month>
(if
applicable)
6. Amount of Act Tax Interest Penalty Fees Others Total
Refund
Claimed Central
(Rs.) tax
State / UT
tax
Integrated
tax
Cess
Total
7. Grounds of (a) Excess balance in Electronic Cash Ledger
refund (b) Exports of services- with payment of tax
claim (c) Exports of goods / services- without payment of tax
(select from (accumulated ITC)
drop down) (d) On account of order
Sr. Type of Order Order Order Payment
No. order no. date Issuing reference
Authority no., if any
(i) Assessment
(ii) Finalization
of
Provisional
assessment
(iii) Appeal
(iv) Any other
order
(specify)
(e) ITC accumulated due to inverted tax structure
[clause (ii) of first proviso to section 54(3)]
(f) On account of supplies made to SEZ unit/ SEZ developer
(with payment of tax)
(g) On account of supplies made to SEZ unit/ SEZ developer
(without payment of tax)
(h) Recipient of deemed export supplies/ Supplier of deemed
export supplies
(i) Tax paid on a supply which is not provided, either wholly or
partially, and for which invoice has not been issued (tax paid
on advance payment)
(j) Tax paid on an intra-State supply which is subsequently held
to be inter-State supply and vice versa(change of POS)
(k) Excess payment of tax, if any
(l) Any other (specify)
8. Details of Name of Address IFSC Type of account Account No.
Bank bank of branch
account
9. Whether Self-Declaration filed by Yes No
Applicant u/s 54(4), if applicable
[DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare
that I have not availed any drawback of central excise duty/service tax/central tax on
goods or services or both and that I have not claimed refund of the integrated tax paid on
supplies in respect of which refund is claimed.
Signature
Name –
Designation / Status‖]
DECLARATION [section 54(3)(ii)]
I hereby declare that the refund of input tax credit claimed in the application
does not include ITC availed on goods or services used for making ‗nil‘ rated or fully
exempt supplies.
Signature
Name –
Designation / Status
DECLARATION [rule 89(2)(f)]
I hereby declare that the Special Economic Zone unit /the Special Economic
Zone developer has not availed of the input tax credit of the tax paid by the applicant,
covered under this refund claim.
Signature
Name –
Designation / Status
DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for those invoices which have been
detailed in statement 5B for the tax period for which refund is being claimed and the amount
does not exceed the amount of input tax credit availed in the valid return filed for the said tax
period. I also declare that the supplier has not claimed refund with respect to the said
supplies.
In case refund claimed by supplier
I hereby declare that the refund has been claimed only for those invoices which have been
detailed in statement 5B for the tax period for which refund is being claimed. I also declare
that the recipient shall not claim any refund with respect of the said supplies and also, the
recipient has not availed any input tax credit on such supplies.
Signature
Name –
Designation / Status
UNDERTAKING
I hereby undertake to pay back to the Government the amount of refund sanctioned along
with interest in case it is found subsequently that the requirements of clause (c) of sub-section
(2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not
been complied with in respect of the amount refunded.
Signature
Name –
Designation / Status
SELF- DECLARATION [rule 89(2)(l)]
I ____________________ (Applicant) having GSTIN/ temporary Id -------, solemnly
affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to
the tax, interest, or any other amount for the period from---to----, claimed in the
refund application, the incidence of such tax and interest has not been passed on to
any other person.
Signature
Name –
Designation / Status
(This Declaration is not required to be furnished by applicants, who are claiming refund
under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of
section 54.)
10. Verification
I/We <Taxpayer Name> hereby solemnly affirm and declare that the
information given herein above is true and correct to the best of my/our
knowledge and belief and nothing has been concealed therefrom.
I/We declare that no refund on this account has been received by me/us
earlier.
Place Signature of Authorised Signatory
Date (Name)
Designation/ Status
Annexure-1
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to
section 54(3)]
(Amount in Rs.)
Turnover of Tax payable Adjusted Net input tax Maximum refund
inverted rated on such total credit amount to be
supply of inverted rated turnover claimed
goods and supply of [(1×4÷3)-2]
services goods and
services
1 2 3 4 5
Statement 1A [rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to
section 54(3)]
Sl Details of invoices of Tax paid on Details of invoices of Tax paid on
. inward supplies of inward supplies outward supplies issued outward supplies
N inputs received of inputs
o.
GST N Da Taxa Inte Cen State No D Tax Invoic Int Cent State
IN o. te ble grat tral Tax . at able e type egr ral Tax
of Valu ed Tax /Uni e Valu (B2B/ ate Tax /Uni
the e Tax on e B2C) d on
supp territ Ta territ
lier * ory x ory
Tax Tax
1 2 3 4 5 6 7 8 9 1 11 12 13 14 15
0
* In case of imports or supplies received under reverse charge mechanism [sub-section (3) of
section 9 of the CGST Act/SGST Act or sub-section (3) of section 5 of IGST Act], the
GSTIN of supplier will mean GSTIN of applicant (recipient).
Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sr. Invoice details Integrated tax Cess BRC/ Integrated Integrated Net
No. FIRC tax and tax and Integrated
No. Date Value Taxable Amt. No. Date cess cess tax and
value involved involved cess
in debit in credit (6+7+10 -
note, if note, if 11)
any any
1 2 3 4 5 6 7 8 9 10 11 12
Statement- 3 [rule 89(2)(b) and 89(2)(c)]
Refund Type: Export without payment of tax (accumulated ITC)
(Amount in Rs.)
Sr. Invoice details Goods/ Shipping bill/ Bill of EGM BRC/
No. Services export Details FIRC
No. Date Value (G/S) Port code No. Date Ref Date No. Date
No.
1 2 3 4 5 6 7 8 9 10 11 12
Statement- 3A [rule 89(4)]
Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund
amount
(Amount in Rs.)
Turnover of zero Net input tax Adjusted total Refund amount
rated supply of goods credit turnover (1×2÷3)
and services
1 2 3 4
Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of
tax)
(Amount in Rs.)
GSTIN Invoice details Shipping Integrated Ces Integrat Integrat Net
of bill/ Bill Tax s ed tax ed tax Integrat
recipie of and cess and cess ed tax
nt export/ involved involved and cess
Endorsed in debit in credit (8+9+10
invoice note, if note, if – 11)
by SEZ any any
No Dat Valu No Dat Taxabl Am
. e e . e e t.
Value
1 2 3 4 5 6 7 8 9 10 11 12
Statement-5 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment
of tax)
(Amount in Rs.)
Sr. No. Invoice details Goods/ Shipping bill/ Bill of export/
Services (G/S) Endorsed invoice no.
No. Date Value No. Date
1 2 3 4 5 6 7
Statement-5A [rule 89(4)]
Refund Type:On account of supplies made to SEZ unit / SEZ developer without payment of
tax (accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated Net input tax Adjusted total Refund amount
supply of goods and credit turnover (1×2÷3)
services
1 2 3 4
Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl. Details of invoices of outward Tax paid
No. supplies in case refund is claimed
by supplier/Details of invoices of
inward supplies in case refund is
claimed by recipient
GSTIN No. Date Taxable Integrated Central State Tax /Union Cess
of the Value Tax Tax Territory Tax
supplier
1 2 3 4 5 6 7 8 9
Statement-6 [rule 89(2)(j)]
Refund Type: On account of change in POS (inter-State to intra-State and vice versa)
Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order
Date:
(Amount in Rs.)
Recipien Invoice details Details of tax paid on Taxes re-assessed on
t‘s transaction considered as intra transaction which were held
GSTIN/ –State / inter-State transaction inter State / intra-State supply
UIN earlier subsequently
Name Integrat Centr Stat Ces Place Integrat Centr Stat Ces Place
(in case ed tax al tax e/ s of ed tax al tax e/ s of
No Dat Valu Taxab
B2C) UT Suppl UT Suppl
. e e le
tax y tax y
Valu
e
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Statement-7 [rule 89(2)(k)]
Refund Type: Excess payment of tax, if any in case of last return filed.
(Amount in Rs.)
Tax period ARN of Date of Tax Payable
return filing Integrated Central State/ Cess
return tax tax UT tax
1 2 3 4 5 6 7
Annexure-2
Certificate [rule 89(2)(m)]
This is to certify that in respect of the refund amounting to Rs.<<>> -------------- (in words)
claimed by M/s----------------- (Applicant‘s Name) GSTIN/ Temporary ID------- for the tax
period < ---->, the incidence of tax and interest, has not been passed on to any other person.
This certificate is based on the examination of the books of account and other relevant
records and returns particulars maintained/ furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
Note - This Certificate is not required to be furnished by the applicant, claiming refund
under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of
section 54 of the Act.
Instructions –
1. Terms used:
a. B to C: From registered person to unregistered person
b. EGM: Export General Manifest
c. GSTIN: Goods and Services Tax Identification Number
d. IGST: Integrated goods and services tax
e. ITC: Input tax credit
f. POS: Place of Supply (Respective State)
g. SEZ: Special Economic Zone
h. Temporary ID: Temporary Identification Number
i. UIN: Unique Identity Number
2. Refund of excess amount available in electronic cash ledger can also be claimed
through return or by filing application.
3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the
application.
4. Acknowledgement in FORM GST RFD-02will be issued if the application is
found complete in all respects.
5. Claim of refund on export of goods with payment of IGST shall not be processed
through this application.
6. Bank account details should be as per registration data. Any change in bank details
shall first be amended in registration particulars before quoting in the application.
7. Declaration shall be filed in cases wherever required.
8. ‗Net input tax credit‘ means input tax credit availed on inputs during the relevant
period for the purpose of Statement-1 and will include ITC on input services also for
the purpose of Statement-3A and 5A.
9. ‗Adjusted total turnover‘ means the turnover in a State or a Union territory, as
defined under clause (112) of section 2 excluding the value of exempt supplies other
than zero-rated supplies, during the relevant period.
10. For the purpose of Statement-1, refund claim will be based on supplies reported in
GSTR-1 and GSTR-2.
11. BRC or FIRC details will be mandatory where refund is claimed against export of
services details of shipping bill and EGM will be mandatory to be provided in case of
export of goods.
12. Where the invoice details are amended (including export), refund shall be allowed
as per the calculation based on amended value.
13. Details of export made without payment of tax shall be reported in Statement-3.
14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ
developer without payment of tax shall be worked out in accordance with the formula
prescribed in rule 89(4).
15. ‗Turnover of zero rated supply of goods and services‘ shall have the same
meaning as defined in rule 89(4).‖.
15. In the said rules, for FORM GST RFD-01A, the following form shall be substituted,
namely:-
―FORM-GST-RFD-01 A
[See rules 89(1) and 97A]
Application for Refund (Manual)
(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax
collector and other registered taxable person)
1. GSTIN /
Temporary ID
2. Legal Name
3. Trade Name, if
any
4. Address
5. Tax period From <Year><Month> To <Year><Month>
(if applicable)
6. Amount of Refund Act Tax Interest Penalty Fees Others Total
Claimed (Rs.)
Central tax
State / UT tax
Integrated tax
Cess
Total
7. Grounds of (a) Excess balance in Electronic Cash Ledger
Refund Claim (b) Exports of services- with payment of tax
(select from drop (c) Exports of goods / services- without payment of tax (accumulated ITC)
down) (d) ITC accumulated due to inverted tax structure [under clause (ii) of first
proviso to section 54(3)]
(e) On account of supplies made to SEZ unit/ SEZ developer (with
payment of tax)