GST Refund – Process for getting refund of excess tax paid

GST refund


A new facility has been enabled on GST portal wherein a claim of refund for an amount of INR 1,000 or more on account of excess payment of tax for the normal and casual taxpayers filing form GSTR3B, composite taxpayers filing form GSTR 4 non-resident taxpayers filing form GSTR 5.

Steps to claim the refund on GST portal:

A taxpayer can claim the refund of any excess amount paid as a tax on the official website of GST. However, the application for claiming refund shall be made by the taxpayer before the expiry of 2 years from the relevant date. Also, if the amount of refund is more than INR 2 lakhs, the application form must be attested by a Chartered Accountant or Cost Accountant. The steps to file the application form to claim the refund through the GSTN portal are as follows:

GST Refund
  1. Login to GST portal.
  2. Under the service option that appears on the home page of the site, select the ‘refund’ option and then click on ‘Application for Refund’ option.
  3. A page will be displayed where you would need to select the type of refund. Select the option ‘excess payment of tax’.
  4. Click on ‘create’ option after entering the desired month and year for which application is required to be filed.
  5. The page for excess payment of tax, that is, GST RFD-01A will be displayed and you have to to enter the tax details and the related bank account details in which the user wish to receive the amount of refund. After filling all the details carefully, click on ‘save’ option.
  6. To download the form, click on ‘preview’ button.
  7. User should then check boxes in the declaration that appears on the subsequent page and click on the ‘proceed’ option.
  8. Select either File with DSC or File with EVC option. If ‘File with DSC’ option is selected, the user just needs to click on proceed option, select the certificate and click on ‘sign’ option and the Application Reference Number will be generated.
  9. If you select ‘file with EVC’ option, an OTP will be received on your registered email address and mobile number. Enter the OTP number and click on ‘verify’ option. The taxpayer can track the status of the refund application from the track application status option under services option on the home page of the GST official site. Once the application RFD – 01  is filed successfully, Refund ARN Receipt will be generated in PDF format and a copy of the same will be shared with the applicant via a mail or a message to the registered email address and mobile number of the person.
  10. GST officer scrutinizes the GST refund application and after being approved satisfactorily by the officer, the amount of refund is credited electronically through ECS, NEFT or RTGS to the related bank account of the taxpayer.
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