Documents required to be attached with refund application under GST – All about documentary evidence under GST

1.0 Introduction 

To assert a discount under GST, an application needs to document online through the regular entrance in the frame GST RFD – 1. Further, the shape is appended with the extra expected reports to set up that the discount is in reality because of the candidate. 

2.0 Documentary bits of proof to help the claim of discount under GST 

To demonstrate that discount is in reality because of the candidate, any of the accompanying reports can be transferred: 

Instance of fare of merchandise and ventures 

an announcement containing the number and date of transportation bills or bills of fare and the number and date of important fare solicitations, for a situation where the discount is because of fare of merchandise; 

an announcement containing the number and date of solicitations and the important Bank Realization Certificates or Foreign Inward Remittance Certificates, by and large, for a situation where the discount is by virtue of fare of administrations; 

Instance of supply to/from Special Economic Zone (SEZ) 

An announcement containing the number and date of solicitations as recommended in manage Invoice.1 alongside the proof with respect to support indicated in the third stipulation to sub-administer (1) on account of supply of products made to a Special Economic Zone unit or a Special Economic Zone designer; 

Explanation containing the number and date of solicitations, the confirmation in regards to underwriting determined in the fourth stipulation to sub-manage (1) and the subtle elements of installment, alongside verification thereof, made by the beneficiary to the provider for approved operations as characterized under the Special Economic Zone Act, 2005, for a situation where the discount is by virtue of supply of administrations made to a Special Economic Zone unit or a Special Economic Zone engineer 

An affirmation such that the Special Economic Zone unit or the Special Economic Zone designer has not profited of the info charge credit of the expense paid by the provider of merchandise or benefits or both, for a situation where the discount is by virtue of supply of products or administrations made to a Special Economic Zone unit or a Special Economic Zone engineer; 

Instances of esteemed fares 

An announcement containing the number and date of solicitations alongside such other proof as might be advised for this benefit, for a situation where the discount is by virtue of esteemed fares; 

Situations where yield charge is lower than input assess result into more ITC 

An announcement in Annex 1 of FORM GST RFD-01 containing the number and date of solicitations got and issued amid a duty period for a situation where the claim relates to discount of any unutilized input charge credit under sub-area (3) of segment 54 where the credit has gathered by virtue of rate of expense on inputs being higher than the rate of assessment on yield supplies, other than nil-appraised or completely absolved supplies; 

Different cases 

The reference number of the last evaluation arrange and a duplicate of the said arrange for a situation where the discount emerges by virtue of conclusion of temporary appraisal 

An announcement demonstrating the points of interest of exchanges considered as intra-State supply yet which is along these lines held to be between State supply; 

An announcement demonstrating the points of interest of the measure of claim because of overabundance installment of duty; 

3.0 Declaration where discount is less Rs.2 lakh 

The self-affirmation should be required where 

The duty or intrigue or any sum is paid by the candidate and the frequency has not been passed to the next individual and 

The discount sum is under Rs.2 lakh 

4.0 Certificate from CA to guarantee discount where discount is more than Rs.2 lakh under GST 

The declaration might be required where 

The assessment or intrigue or any sum is paid by the candidate and the rate has not been passed to the next individual and 

The discount sum is more than Rs.2 lakh 

The arrangement of CA declaration is given in Annexure to shape GST RFD – 01.