FW: Good to Know | GST common portal issues an advisory for taxpayers to file Refund application for multiple tax periods

The GST Common Portal has updated an advisory under “News and Updates” section on its website that the taxpayers can now file refund application for multiple tax periods in case of export of goods/ services and/or supplies made to SEZ Unit/ SEZ developer without payment of tax.

The Key points of the advisory are highlighted below:

  1. Refund application can be filed using refund application Form GST-RFD-01A
  2. The multiple tax period application shall have following restrictions:

a). Multiple tax period selection should be within financial year

b). Application has to be filed chronologically for tax periods and in case refund application is not to be filed for any tax period, a declaration of No Refund Application is to be provided

3. For claiming refund, taxpayer have to upload invoice details mandatorily in the statement template available in the refund application itself

4. The statement uploaded by taxpayers will be validated by system from the invoice data declared/provided by the taxpayer at the time of filing return for that period for which refund is claimed

5. Only after validating data from system, the taxpayer would be able to file refund application.

6. All the invoice details are to be provided in a single statement. Taxpayer is not required to upload multiple statements for different periods separately.

7. After filing refund application, taxpayer would not be able to claim refund for that invoice again in some other refund application as the system will lock the invoice for which refund is claimed in one application. Also, taxpayer would not be able to amend invoice details after claiming refund

8. Taxpayer can also attach any other supporting document, if required up to 4 documents can be uploaded with a single refund application in pdf format. Max size allowed for a document is 5MB

9. After filing of refund application by taxpayer, refund application Form GST-RFD-01A along with the statement and documents uploaded shall be available to tax officer for review and processing of refund.

Source: GST – Common Portal

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