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GST refund on account of excess payment of tax

When the excess payment of tax has been made under Goods and Services Tax (GST) in the form of advance tax or tax deducted/collected at source or self-assessment tax or payment of tax, the refund of excess payment of tax can be claimed. The taxpayer needs to file a refund application on the GST portal to claim a refund of excess tax paid.

Preconditions to file refund application

  • A refund application must be filed within two years from the date of payment of tax.
  • All required GST returns for the relevant period have 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 .
  • The taxpayer shall choose the ground of refund as “Excess payment of tax” while claiming the 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:. Go to the home page of the GST official website..

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

Step 2 to claim GST refund on excess payment of tax


Step 3. The 'Select the refund type' page is displayed.

On this screen,

  • Select the "Excess payment of tax" option.
  • Select the relevant Financial Year from the drop-down list.
  • Select the relevant Month from the drop-down list. 
  • Click the "CREATE REFUND APPLICATION" button.

Note: All required returns must be filed before filing a refund application.

Step 3 to claim GST refund on excess payment of tax


Step 4: The GST RFD-01- Excess payment of tax page is displayed.

Note: Based on the tax period selected, ARN of Form GSTR-3B/ 4/ 5, along with other details, gets auto-populated from database in the refund application form, using which taxpayer can claim refund.

Step 4 to claim GST refund on excess payment of tax


Step 5: Enter the tax amount paid in excess in the “Details of excess payment of tax” Table.

Click the hyperlink "Click to view Electronic Liability Ledger" to view the detail of dues.

Step 5 to claim GST refund on excess payment of tax

Frequently asked questions (FAQs)

Once the refund application is filed, Application Reference Number (ARN) receipt would be generated and ARN would be sent to your registered e-mail address and mobile number.

Navigate to Services > User Services > My Applications link to download your filed refund application.

Once the ARN is generated on filing of refund application in Form RFD-01, the refund application along with the documents attached while filing the form would be assigned to Jurisdictional Refund Processing Officers for processing the refund.

Tax payer can track the status of refund application using track status functionality. The application will be processed and refund will be disbursed by the Jurisdictional Authority after scrutiny.

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TaxGyata Team

TaxGyata Team