The GSTN has given the facility to claim the refund for excess GST paid. The entire GST refund process can be done online. Let us understand the manner in which a registered tax payer can claim GST refund on excess tax paid.

GST Refund Process for Excess Tax

Which form must be filed for GST refund on excess tax paid?

Form RFD-01A form must be filed for GST refund on excess tax paid.

How to file the GST refund application in the GST portal?

The following are the steps to be followed:

  1. Login to the GST portal
  2. Click Services>Refund>Application for refund
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  3. Select the refund type as ‘Excess payment of tax
  4. Select the financial year and month for which the application is being filed. Note:
    • You should have filed all the required returns till date to file the refund application
    • Refund application for each month needs to be submitted separately
  5. Click Create
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  6. Enter the tax amount paid in excess in the Details of excess payment of tax field. Note that the refund amount should be more than Rs. 1,000.
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  7. Select the bank account number from the dropdownblog-image4
  8. Upload any supporting documents. Note:
    • For refund amount less than Rs. 2 Lakhs, only a self-declaration is required.
    • For refund amount more than Rs. 2 Lakhs, you must mandatorily upload a certificate from a CA/ICWA. The format of this certificate is in Annexure 2 of Form GST RFD-01.

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  9. Tick the Undertaking and Self-declaration checkboxes. Then click Proceed.
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  10. Tick the Declaration checkbox. In the Name of authorized signatory dropdown, select the authorized signatory. Then click ‘File with DSC’ or ‘File with EVC’.
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  11. A success message is shown, and the status is changed to Submitted. The application Reference Number will be sent to your registered email ID and phone number.
  12. You can track the application from Refunds>Track application status.

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Pramit Pratim Ghosh

Author: Pramit Pratim Ghosh

Pramit, who has been with Tally since May 2012, is an integral part of the digital content team. As a member of Tally’s GST centre of excellence, he has written blogs on GST law, impact and opinions - for customer, tax practitioner and student audiences, as well as on generic themes such as - automation, accounting, inventory, business efficiency - for business owners.