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GST Refund Process : Excess GST paid

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Sakshi Shah

GST
GST Portal
GST Refund
GST Refund Process
Payments & Refunds
Last updated on April 26th, 2021

When can I file refund application for excess GST paid?

A dealer registered under GST can file an application for a refund of excess GST paid in the following cases:

  1. Mistakenly paid excess GST on paying the GST Challan
  2. Mistakenly made the payment under the wrong head of GST Challan – eg: amount paid under fee instead of tax
  3. When the taxpayer has paid GST on sales and later cancelled the invoice without generating a Credit Note

Steps to claim GST Refund of excess GST paid on GST Portal:

  1. Go to GST Portal

    Click on Services > Refunds > Application for RefundGST Refund - Application on GST Portal

  2. Refund Types are displayed.

    Select the Refund type – Excess payment of tax.
    Note:
    i. You can claim refund only if you have filed all the returns till the date of filing the refund application
    ii. The claim for refund should be for Rs.1000 or more
    iii. The amount of refund claimed should not be more than the tax paid in the GST return for which refund application is filed.

  3. Select the relevant financial year and month.

    Click on CreateGST Refund - refund of excess GST paid

  4. On the next page, GST RFD-01 – Excess payment of tax is displayed.

    Enter the relevant details:
    1. Enter CGST, SGST, IGST, Cess
    2. Select Bank Account
    3. Upload a supporting document if anyGST Refund - enter tax, bank account and supporting document

  5. Click on Save to save the application, click on Preview to download the application, select the checkbox for Undertaking and Self-Declaration

    Click on Proceed
    Note:
    i. To view the Saved Application, go to Services > Refunds > My Saved/Filed Application
    ii. You must file a Saved Application within 15 days from the date of creating the refund application

  6. Select the Declaration checkbox and name of the authorised signatory.

    File the application using the relevant option – File with DSC or File with EVCGST Refund - Submit application with DSC or EVC

  7. The system generates an ARN i.e. Application Reference Number and displays a confirmation message.

    Further, the ARN is sent to the registered mobile number and registered email of the taxpayer.GST Refund - ARN generated on submitting application

Note:
i. To download the Filed Application, go to Services > My Applications
ii. To track the status of your refund application, go to Services > Refunds > Track Application Status
iii. Once the tax official processes the refund application, the GST refund would be issued

FAQs

Can I claim a refund of excess tax paid in multiple periods under a single refund application?

No. Refund application can be filed for a particular month of a financial year. Thus, refund application for each tax period should be filed separately.

How is the refund application in Form RFD-01 processed?

When the taxpayer submits the refund application, ARN is sent to his registered mobile and email. A jurisdictional refund processing officer scrutinises the refund application and attached documents. If he is satisfied, the refund is issued.

What is the minimum amount that can be claimed while filing a refund application using the ground as “Excess payment of Tax”?

The refund can be claimed for the amount of Rs.1000 or more while filing a refund application using the ground as “Excess payment of Tax”.

Got Questions? Ask Away!

  1. Hey @HarshitShah

    GST refund claims must be filed within 2 years from the relevant date. If the claim is in order, the refund has to be sanctioned within a period of 60 days from the date of receipt of the claim.

    If a refund is not approved within the stated period of 60 days, interest at the rate notified must be paid in conformity with section 56 of the CGST/SGST Act.

    Hope this helps!

  2. Hey,

    Which form should be filed to claim a refund? And can I file for a refund offline?

  3. Hey @SonalYadav

    You can file for a refund both online and offline. A taxpayer can file for a refund by filing Form RFD-01/ RFD-01A. RFD-01 is an application for the online processing of refund under GST. It is to be e-filed on the GST portal. Whereas, RFD - 01A is the application form for refund form under GST for manual processing.

    Hope this helps! :slight_smile: