For Chartered Accountants advising businesses, refund claims under GST often become a recurring compliance task. Form GST RFD-01 is the prescribed application for claiming a refund of excess tax paid, ITC accumulated, or tax paid on exports. Getting the process right is critical — both for maximizing cash flow for clients and for avoiding unnecessary scrutiny from the department.

In this guide, we’ll break down the eligibility, filing process, documentation, and common challenges around GST refund claims through Form GST RFD-01.

Who Can File Form GST RFD-01?

Refunds under GST can be claimed by:

• Exporters – for IGST paid on export of goods or services, or unutilized ITC on zero-rated supplies.

• Businesses with inverted duty structure – where input tax is higher than output tax.

• Taxpayers who made excess tax payments – due to mistakes or incorrect tax heads.

• Casual taxable persons / Non-residents – seeking refunds of deposits.

• Embassies and UN bodies – entitled to claim refund of GST paid.

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Step-by-Step Process to File Form GST RFD-01

1. Login to GST Portal – Use taxpayer credentials.

2. Navigate to Refunds Section – Select ‘Application for Refund’.

3. Choose Refund Category – e.g., excess cash, export without payment of tax, ITC refund.

4. Fill in Details – Enter tax period, ARN, and refund amount.

5. Attach Supporting Documents – Statements, invoices, shipping bills (for exporters).

6. Submit with DSC/EVC – Application is filed electronically.

Once filed, the application is assigned an Acknowledgement Reference Number (ARN) for tracking.

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Documents Required with Form GST RFD-01

Depending on the type of refund, CAs must ensure the following are attached:

• Exporters – Shipping bills, invoices, Bank Realisation Certificates (BRCs) / FIRC.

• Inverted Duty Structure – Input and output tax invoices, calculation sheet.

• Excess Tax Payment – Challan copies, proof of double payment.

• Others – Declaration of non-passing of tax burden, CA certificate (if refund > ₹2 lakh).

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Timeline for GST Refund Claims

• Refund application should be filed within 2 years from the relevant date.

• For exports, the relevant date is usually the date of shipping bill or BRC.

• Refunds are typically processed within 60 days of filing, subject to verification.

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Practical Challenges for CAs

While the process seems straightforward, in practice, refund claims often face hurdles such as:

• System validation errors during filing.

• Mismatch between GSTR-1, GSTR-3B, and refund statements.

• Queries raised by GST officers requiring additional documentation.

• Delays due to scrutiny of ITC eligibility.

CAs must maintain accurate reconciliations and documentation to avoid rejection or prolonged assessments.

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Key Takeaways for CAs

• Identify the correct refund category before filing to avoid rejection.

• Maintain proper reconciliations between returns and refund application.

• File within statutory timelines to protect client interests.

• Keep supporting documentation ready, especially for high-value claims.