GST Refund | Pratik Shah And Associates

Overview

Any amount returned by the government that was paid by the registered taxpayer either in excess or was not liable to be taxed is Refund of GST.

#	GST refund can be claimed in the following scenarios:	Documents required
1	Excess Balance in Electronic Cash Ledger	If refund amount claimed is more than Rs. 2 Lacs, then certificate from CA/ICWA in Annexure-2 to refund Application required. If refund amount claimed is less than Rs. 2 Lacs, then certificate is not required, only needs to provide self-declaration. Copy of Cash Ledger
2	ITC on Export of Goods & Services without Payment of Tax	Copy of GSTR – 2A of the relevant period. Statement of invoices (Annexure – B). Self – certified copies of invoices which are not found in GSTR – 2A but entered in Annexure – B. BRC/FIRC in case of export of services and shipping bill in case of goods.
3	On account of supplies made to SEZ unit / SEZ developer without payment of tax	Copy of GSTR – 2A of the relevant period. Statement of invoices (Annexure – B). Self – certified copies of invoices which are not found in GSTR – 2A but entered in Annexure – B. Endorsement from the specified officer of SEZ regarding receipt of Goods/ Services for authorised operations.
4	On account of ITC accumulated due to Inverted Tax Structure	Copy of GSTR – 2A of the relevant period. Statement of invoices (Annexure – B). Self – certified copies of invoices which are not found in GSTR – 2A but entered in Annexure – B.
5	On account of refund by recipient of deemed export	Documents required as per Circular No. 14/14/2017- GST dated 06.11.2017.
6	On account of supplies to SEZ unit / SEZ developer with payment of Tax	Self – certified copies of invoices which are not found in GSTR – 2A but entered in Annexure – B. Endorsement from the specified officer of SEZ regarding receipt of Goods/ Services for authorised operations. Self – declaration that the applicant has not been prosecuted for five years from the relevant period where tax evaded is more than Rs. 2.5 Crore.
7	Export of services with payment of tax	Copy of GSTR – 2A of the relevant period. Statement of invoices (Annexure – B). Self – certified copies of invoices which are not found in GSTR – 2A but entered in Annexure – B. BRC / FIRC/ any other document indicating receipt of sale of proceeds of service. Self declaration that the applicant has not been prosecuted for five years from relevant period where tax evaded is more than Rs. 2.5 crore.

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