R1
Refund filing
Ek category, ek ya kuch periods
- Eligibility aur amount calculation
- Statements aur annexures
- RFD-01 filing
- Acknowledgement tak follow-up
Scope dekh kar fixed quote
Exact fee kaam ka scope dekhne ke baad likhit mein fix hoti hai
CA · GST refund
GST refund mein sabse zyada claims technical galtiyon se atakte hain — galat category, invoice data mismatch, BRC/FIRC missing ya limitation miss. Hum eligibility check se lekar RFD-01, officer ki queries, deficiency memo, show cause aur appeal tak poora kaam karte hain.
Kaam mein kya shamil hai
Fees
Fee category, periods ki sankhya aur invoices ki volume par depend karti hai. Pehle data dekh kar eligible amount aur fee likhit mein bata dete hain.
Ek category, ek ya kuch periods
Scope dekh kar fixed quote
Exact fee kaam ka scope dekhne ke baad likhit mein fix hoti hai
Jinke claim par queries aati hain
Scope dekh kar fixed quote
Exact fee kaam ka scope dekhne ke baad likhit mein fix hoti hai
Refund reject ya kam sanction hua
Scope dekh kar fixed quote
Exact fee kaam ka scope dekhne ke baad likhit mein fix hoti hai
Is page par di gayi jaankari general information hai, professional advice nahi. Positions facts aur us waqt ke law par depend karti hain — apne case ke liye humse baat kar lijiye.
GSTR-1, 3B, 2B aur books ka milan karke hi claim banate hain — taaki officer ko mismatch ka bahana na mile.
Refund rejection ka jawab aur appeal technical bhi hai aur legal bhi. Dono ek hi file par hote hain.
Scope
Category sahi chuni toh aadha kaam ho gaya — har category ka formula aur documents alag hain.
Goods ya services export par jama hua unutilised ITC — Rule 89(4) ke formula se.
Goods export mein IGST ka refund shipping bill ke through; services mein RFD-01 se.
SEZ unit/developer ko supply — LUT par ITC ya IGST pay karke refund.
Input par rate zyada, output par kam — Rule 89(5) formula se unutilised ITC.
Electronic cash ledger mein galti se ya zyada jama paisa.
CGST-SGST ki jagah IGST (ya ulta) pay hua, ya deemed export supplies.
Kanoon kya kehta hai
Refund mein officer ke liye bhi time limit hai aur aapke liye bhi. In dates ka record rakhna claim ki aadhi jeet hai.
Refund application relevant date se 2 saal ke andar file honi chahiye. Relevant date category ke hisaab se badalti hai.
Officer 15 din ke andar ya toh RFD-02 acknowledgement dega ya RFD-03 deficiency memo.
Zero-rated supplies mein 90% refund provisional basis par 7 din mein dene ka provision.
Complete application ki date se 60 din mein refund order (RFD-06).
60 din ke baad delay par interest; appellate order se mile refund par alag rate.
Poora ya kuch hissa reject karne se pehle RFD-08 notice aur sunwai ka mauka zaroori.
Ye baatein pehle se jaan lijiye
Inverted duty ko export ya excess cash ko ITC refund ki tarah file karna — claim seedha deficient.
GSTR-1, shipping bill aur e-invoice mein value ya port code alag — ICEGATE par refund atak jata hai.
Services export mein FIRC/BRC ya bank realisation ka saboot na ho toh export maana hi nahi jata.
Kai mahine ka claim ek saath, par purane periods 2 saal se bahar — woh hissa gaya.
Jo ITC GSTR-2B mein reflect nahi hota, uska refund generally allow nahi hota.
Rule 89(4) mein adjusted total turnover galat liya toh poora formula bigad jata hai.
CGA ka process
Category, periods, limitation aur eligible ITC — returns aur 2B se.
Books, GSTR-1, 3B, 2B, shipping bills aur bank realisation ka milan.
Statements, CA certificate (jahan zaroori), undertaking aur RFD-01.
RFD-02 ya RFD-03, officer ki queries aur hearing.
RFD-06 sanction aur bank credit, ya rejection par APL-01 appeal.
Timeline
| Stage | Typical time | Kaun karta hai |
|---|---|---|
| Data aur reconciliation | 5–10 working days | CGA |
| RFD-01 filing | Reconciliation ke baad 1–3 din | CGA |
| Acknowledgement ya deficiency | 15 din tak | GST officer |
| Provisional refund (zero-rated) | Acknowledgement se 7 din tak | GST officer |
| Final order | 60 din tak | GST officer |
Yeh typical ranges hain. Department, court ya authority ki queries aur listing ke hisaab se time kam ya zyada ho sakta hai.
Documents
Ye list taiyar rakhiye. Photo ya scan WhatsApp par bhej dijiye — original sirf zaroorat par. Case ke hisaab se list thodi badal sakti hai.
Zaroori
Refund mein ek period ka galat claim baaki periods ko bhi scrutiny mein la sakta hai. Isliye volume ke chakkar mein data ki quality kabhi compromise mat kariye.
GST rates mein badlaav (rate rationalisation) ke baad inverted duty ki position bhi badal sakti hai. Har period ke liye us waqt ka rate dekhkar hi claim banta hai.
Section 54 ke hisaab se relevant date se 2 saal ke andar. Relevant date har category ke liye alag hai — goods export mein shipping date, services export mein payment receipt ya invoice date (jo baad mein ho), inverted duty mein us period ki return filing ki due date. Isliye period-wise limitation pehle check karte hain.
Law ke hisaab se complete application par refund order 60 din mein aana chahiye. Zero-rated supplies (export, SEZ) mein 90% provisional refund 7 din mein dene ka provision hai. 60 din se zyada delay par Section 56 ke under interest milta hai.
Goods export with IGST mein shipping bill hi refund application maana jata hai — GSTR-1 aur GSTR-3B mein export details sahi hon aur ICEGATE par data match ho toh refund automatic process hota hai. Mismatch ho toh SB005 jaise errors theek karne padte hain.
Deficiency memo ka matlab hai application incomplete maani gayi. Usi ARN ko sudhaar nahi sakte — kamiyan theek karke fresh RFD-01 file hoti hai. Limitation ka dhyan rakhna zaroori hai.
Rejection se pehle RFD-08 notice aata hai jiska jawab RFD-09 mein dena hota hai. Order ke against Appellate Authority mein 3 mahine ke andar appeal (APL-01) file hoti hai — hum CA aur Advocate dono ke saath appeal karte hain.
Aur bhi
Category, periods aur status (filed, deficiency, rejection) bhejiye — hum bata denge ki kitna claim bachta hai aur aage ka raasta kya hai.