GST Refund for Multiple Tax period in India

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(Last Updated On: November 16, 2018)

Advisory for Taxpayers to file Refund for Multiple Tax period

16/10/2018

  1. Refund application filing for multiple tax period is available for below grounds of refund:
    a.Export of Goods & Services-Without payment of Tax
    b.Export of services with payment of tax
    c.Supplies made to SEZ Unit/SEZ Developer-Without payment of Tax
    d.Supplies made to SEZ Unit/SEZ Developer-With payment of Tax
    e.ITC accumulated due to inverted tax structure
    f.The claim by recipient /supplier of deemed exports
  2. Refund application can be filed using refund application Form GST-RFD-01A & selecting the tax period range
  3. The multiple tax period application has the following restrictions:
    a. Multiple tax period selection should be within a single financial year
    b. The application has to be filed chronologically for tax periods and in case refund application is not to be filed for any tax period, a declaration of “No Refund Application” is to be provided.
    -For e.g.: If the taxpayer wants to file refund application for period April 2018 to June 2018 and there is no refund application filed for the period previous to April 2018, then: First, the taxpayer would have to file No refund application till April 2018 & Post that file refund application for April 2018 to June 2018
  4. For claiming a refund, the taxpayer would have to upload invoice details mandatorily in the statement template available in the refund application itself. The statement uploaded by taxpayers will be validated by the system from the invoice data declared/provided by the taxpayer at the time of filing return for that period for which refund is claimed. Only after validating data from the system, the taxpayer would be able to file the refund application
  5. All the invoice details are to be provided in a single statement. The taxpayer is not required to upload multiple statements for different periods separately
  6. After filing refund application, taxpayer would not be able to claim refund for that invoice again in some other refund application as the system will lock the invoice for which refund is claimed in one application. Also, the taxpayer would not be able to amend invoice details after claiming the refund
  7. The taxpayer can also attach any other supporting document (maximum 4 documents in pdf format of size 5MB each)
  8. After filing of refund application by the taxpayer, refund application Form GST-RFD-01A along with the statement and documents uploaded shall be available to jurisdictional tax officer for review and processing of refund
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