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GST refund on account of excess payment of tax

When the excess payment of tax has been made in the form of advance tax or tax deducted/collected at source or self-assessment tax or payment of tax, the refund on account of excess payment of tax can be claimed by the taxpayer.

Preconditions to file refund application

  • A refund application must be filed within two years from the date of payment of tax.
  • Relevant GST returns for the relevant month has been filled.
  • Claimed refund amount should not be less than Rs 1000.
  • Refund application shall be filed in Form GST RFD-01 on the GST portal.
  • Taxpayer shall choose ground of refund as “Excess payment of tax” for claiming refund

What documents need to upload with the refund application?

(i) A statement showing the details of the amount of claim on account of excess payment of tax;

(ii)  A Certificate in Annexure 2 of FORM GST RFD-01 issued by a chartered accountant or a cost accountant to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person if the amount of refund claimed exceeds two lakh rupees:

(iii) In case, refund claimed amount is less than 2 lacs, then the certificate is not required, taxpayer needs to provide self-declaration only.

(iv) Any supporting document, if required. Note, maximum 10 documents of size up to 5 MB each can be uploaded with refund application.

Steps to file application for refund on account of excess payment of tax

Step 1:. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.

Step 2: Navigate to the "Services" > "Refunds" > "Application for Refund".

Step 3. Now, "Select the refund type" page is displayed. Select the "Excess payment of tax" option.

Step 4: Select the relevant Financial Year from the drop-down list.

Step 5: Select the relevant month from the drop-down list. 

Step 6: Click the "CREATE REFUND APPLICATION" button. Note: You should have filed all the required returns till date to file refund application.

Step 7: Refund application (GST RFD-01) page is displayed.


TaxGyata Team

TaxGyata Team

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