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Refund of GST paid on Intra-State Supply which is subsequently held to be Inter-State Supply and Vice Versa

If an order is issued by the tax officer against which the refund is arising due to a change in PoS (place of supply) of a particular transaction, the registered taxpayer can claim GST refund using the refund option “Refund on tax paid on an Intra state supply which is subsequently held to be inter-state supply and vice versa”,

  • The taxpayer shall file the refund application in Form RFD-01 on GST portal.
  • Taxpayer shall choose ground of refund as “Refund of tax paid on an Intra-state supply which is subsequently held to be Inter-state supply and vice versa” for claiming refund.
  • Refund application shall be assigned to Refund Processing Officer and the applicant can track the status of refund application.

Documents required to file refund application 

The applicant has to upload relevant documents as are required to be filed along with Form RFD-01 as notified under CGST Rules or Circulars.

Statement 6 containing detail of invoices for which refund is to be claimed shall be uploaded mandatorily.

Other such documents the refund sanctioning authority may require.

Procedure to claim GST refund online 

To file the application for refund on account of tax paid on an Intra-State Supply which is subsequently held to be Inter-State supply and vice versa on the GST Portal, perform following steps:

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

Step 2: Click the Services > Refunds > Application for Refund command.

Step 3: The Select the refund type page is displayed. Select the Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa option.

Step 4: Click the CREATE REFUND APPLICATION button.

Step 5. The Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa page is displayed.

First you need to download the offline utility, upload details of documents along with POS in statement 6 for which refund is to be claimed. 

Download Offline Utility

Step 6: Click the Download Offline Utility link. 

Step 7: Click the PROCEED button.

Step 8: The zip file is downloaded. Right click on the zip file and select Extract All to unzip the downloaded file.

Step 9: Statement 6 template would be downloaded. Open the excel sheet.

Step 10: Once the template is downloaded, you need to enter the document details for which refund has to be claimed. Enter the GSTIN for which refund has to be claimed.

Step 11: Enter the Order details, document details, details of documents covering transaction considered as intra-State/ inter-State transaction earlier and details of transaction which were inter-State/ intra-State supply subsequently. The document includes an invoice, a Debit note or a Credit note. Multiple Debit note or Credit note issued against invoices can also be entered in this statement.

Note: You cannot add more than one order in a refund application. For another order, a new refund application has to be filed.

Step 12: Click the Validate & Calculate button.

Step 13: The total number of records in the sheet is displayed. Click the OK button.

In case of Error:

Step 14.1: Error is displayed in the Error column. Rectify the error. 

Step 14.2: Click the Validate & Calculate button.

Step 14.3: Notice that the Error column is blank now after rectification.

Step 15: Click the Create File To Upload button.

Step 16: Browse the location where you want to save the file.

Step 17: Enter the name of the file and click the SAVE button.

Step 18: A success message is displayed that file is created and you can now proceed to upload the file on the GST Portal. Click the OK button.

Upload details of Tax paid on an Intra-State Supply which is subsequently held to be Inter-State supply and vice versa

Step 19: Click the link Click to fill details of Tax paid on an Intra-State Supply which is subsequently held to be Inter-State supply and vice versa.

Step 20: Click the CLICK HERE TO UPLOAD button.

Step 21: Browse the location where you saved the JSON file. Select the file and click the Open button.

Step 22.1: A success message is displayed that Statement has been uploaded successfully. You can click the Download Unique documents link to view the documents that has been uploaded successfully.

Step 22.2: Unique documents that has been uploaded successfully are displayed.

Step 23: Select the Declaration checkbox.

Step 24: Click the PROCEED button.

Step 25: Click the VALIDATE STATEMENT button.

Step 26.1: In case any statement is validated with error, click the Download Invalid documents link.

Step 26.2: Invalid document excel sheet is downloaded on your machine. Open the invalid document excel sheet. Error details are displayed.

Step 26.3 (a): If your statement has been uploaded/validated with error, rectify the error in the JSON file and upload these documents on the GST Portal again, as per process described above.

Note: You need to upload only the error documents again by clicking the CLICK HERE TO UPLOAD button.

Step 26.3 (b): If you don't have any error and statement has been validated, and then you want to update/delete the statement, then you would have to first delete the whole statement and upload a new statement of documents again if needed.

Step 27: Once the statement is validated, you will get a confirmation message on screen that the statement has been submitted successfully for validation. Click the PROCEED button.

Refund of Tax paid on an Intra-State Supply which is subsequently held to be Inter-State supply and vice versa

Step 28: In the Table Refund Amount Claimed, the amount of refund will get auto populated based on the statement uploaded.

Note: You can click the hyperlink Click to view Electronic Liability Ledger to view details of Electronic Liability Ledger that displays your liabilities/ dues of Returns and other than Returns. Click the GO BACK TO REFUND FORM to return to the refund application page.

Step 29: Select the Bank Account Number from the drop-down list.

Step 30: Under section upload Supporting Documents (like refund order copy based on which refund is claimed), you can upload supporting documents (if any).

Step 31: Click the SAVE button.

Note: To view your saved application, navigate to Services > Refunds > My Saved/Filed Application command.

Application can be saved at any stage of completion for a maximum time period of 15 days from the date of creation of refund application. If the same is not filed within 15 days, the saved draft will be purged from the GST database.

Step 32: Click the PREVIEW button to download the form in PDF format.

Step 33: Form is downloaded in the PDF format.

Step 34: Click the SUBMIT button.

Step 35: A confirmation message is displayed that "Statement submitted successfully." Click the PROCEED button.

Step 36: Select the Declaration checkbox.

Step 37: In the Name of Authorized Signatory drop-down list, select the name of authorized signatory.

Step 38: Click the FILE WITH DSC or FILE WITH EVC button.

In Case of DSC:

a. Click the PROCEED button.

b. Select the certificate and click the SIGN button.

In Case of EVC:

a. Enter the OTP sent to email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.

Step 39: The success message is displayed and status is changed to Submitted. Application Reference Number (ARN) receipt is downloaded and ARN is sent on your e-mail address and mobile phone number. Click the PDF to open the receipt.

Notes:

  • The system generates an ARN and displays it in a confirmation message, indicating that the refund application has been successfully filed.
  • GST Portal sends the ARN to registered e-mail ID and mobile number of the registered taxpayer.
  • Filed applications (ARNs) can be downloaded as PDF documents using the My Applications option under Services.
  • Filed applications can be tracked using the Track Application Status option under Refunds.
  • Once the ARN is generated on filing of form RFD-01, refund application shall be assigned to refund processing officer for processing. The application will be processed and refund status shall be updated.
  • The disbursement is made once the concerned Tax Official processes the refund application.

Step 40: ARN receipt is displayed.


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CA Anand Singh

CA Anand Singh

I am a practising Chartered Accountant with 6 years of experience in Direct and Indirect Taxation, FEMA, Corporate Law and Audit etc.