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Documents Required For Filing Of Refunds of Taxes / ITC under GST

The application shall be accompanied by—

(a)        Such documentary evidence as may be prescribed to establish that a refund is due to the applicant; and

(b)       Certificate of a Chartered Accountant along with other evidences (including the documents referred to in section 33) as the applicant may furnish to establish that the amount of tax and interest, if any, paid on such tax or any other amount paid in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such tax and interest had not been passed on to any other person, except:

i.          Where the amount of Refund is less than 2 lakhs and

ii.         The cases as specified under clauses (a), (b), (c) and (d) of sub- sec. (8) of sec. 54;

(c)        Provided that where the amount claimed as refund is less than two lakh rupees, it shall not be necessary for the applicant to furnish any documentary and other evidences but he may file a declaration, based on the documentary or other evidences available with him, certifying that the incidence of such tax and interest had not been passed on to any other person, except the cases as specified under clauses (a), (b), (c) and (d) of sub-section (8) of section 54;

(d)       Reference number or the order of Adjudicating Authority/Appellate Authority/Tribunal or the Court where refund is in consequence of such order;

(e)        The Reference Number of payment of amount auto-generated by the system, while paying Pre-deposit (10% of tax/interest/penalty etc. appealed against)/admitted liability in view of Secs. 107(6) and 112(8) of the Act, for claiming refund of it;

(f)        Reference No. of final assessment order and date along with a copy of order where refund is arises on account of finalization of provisional assessment;

(g)       In case of Export of goods - The statement containing Shipping Bill/ Bill of Export No. and the Number and date of Export Invoices;

(h)       In case of Export of Services — The statement containing Number and date of Export Invoices and Bank Realization Certificate;

(i)         Number and date of EGM for verification of incidence of Export;

(j)         Statement in Annexure -1 of GST RFD-0 1 (online Refund Application at GST common portal) containing number and date of invoice received and issued during a tax period for which refund of ITC claimed in the cases of Inverted Tax Structure.

(k)        A declaration to the effect that the SEZ unit or Developer has not availed of the ITC of tax paid by the supplier of goods and/or services in a case where the refund is an account of supplies made to SEZ unit or Developer.

(l)         A statement showing the details of transaction considered as intra-state supply, which has subsequently held to be inter-state supply.

(m)      A statement showing the details of the amount of claim an account of excess payment of tax.

 
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