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Refund
Refund
The two steps involved in filing the GST refund pre-application form
are as follows:
Step 1: Log in to the GST portal, go to the ‘Services’ tab, click on
‘Refunds’ and select the ‘Refund pre-application form’ option.
The ICEGATE system will share payment information with the GST
portal once the refund payment has been credited to the taxpayers’
accounts. The GST portal will share the information with the
taxpayers by SMS and e-mail.
Excess cash balance from the electronic cash ledger or excess tax
payment.
Step 2: In the page that appears, select the reason for refund or the
type of refund and click on ‘Create refund application’.
Step 4: Enter the details on the relevant page that gets displayed,
based on the type of refund selected in the previous step.
Type 1: Excess cash balance in
electronic cash ledger
Enter details of the GSTR-3B in which such tax payment was done
in cash.
Inverted tax structure means the tax rate and amount paid on inputs
are higher than the outputs. The steps remain the same as the ones
laid down for the Type 3 refund given above. However, the
statement will be Statement 1A. Thereafter, enter details such as
turnover of inverted rated supply, tax payable, adjusted total
turnover and net input tax credit.
Type 6: Refund by the recipient of
deemed exports
The steps remain the same as the ones laid down for the Type 3
refund given above. However, the statement will be Statement 5B.
Thereafter, enter details such as net input tax credit of deemed
exports and the refund to be claimed.
Type 7: Tax paid on supplies made to
SEZ unit/SEZ developer (with payment
of tax)
The steps remain the same as the ones laid down for the Type 3
refund given above. However, the statement will be Statement 4.
The refund amount will get auto-populated based on the statement
uploaded.
The steps remain the same as the ones laid down for the Type 3
refund given above. However, the statement will be Statement 6.
The refund amount will get auto-populated based on the statement
uploaded.
The steps remain the same as the ones laid down for the Type 3
refund given above. However, the statement will be Statement 5B.
The refund amount will get auto-populated based on the statement
uploaded.
The steps remain the same as the ones laid down for the Type 3
refund given above. However, the statement will be Statement 2.
The refund amount will get auto-populated based on the statement
uploaded.
Type 11: On account of assessment or
provisional assessment or appeal or any
other order
Make the selection of the type of order and enter details of the
same, as per the screenshot given below.
Type 12: Refund on ‘any other ground’
Reasons could be excess interest paid via GSTR-3B. Mention the
reason for refund specifically in 200 characters along with the
amount.
Step 5: Enter bank account details for the refund, upload the
supporting documents and declaration, in refund types that mandate
it.
Obtain the RFD-10 form on the dashboard after logging into the
GST portal.
The rest of the steps remain the same as the first case.