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GST refund declaration format in Word

Updated: Jun 25


GST refund declaration format in Word - 2023


Exploring GST Declaration Word form format uses and Structure of the GST Declaration Form


GST or Goods and Service Tax requires a declaration form to be able to register for it. It is a compulsory document that is required while registering for a GST number. It is usually in the form of an official letter. It is signed by promoters of a business who authorize and nominate one person from the business as an Authorised Signatory.


During the application, there are a set of applicants that are required to be a part of and fill in the form. They are as follows The company, the partnership firm, LLP, The trust or society. The reason for this is so that they can declare a person as an official signatory and all actions of said person will be binding on the business


The organisation or business can upload the declaration in Word format for the appointment of an authorised signatory in a file that is up to 1 MB. Please download GST refund declaration format in Word by clicking the above button.



GST DECLARATION FORM DURING REFUNDS


Here taxpayers can file for a refund in form RFD-01/ RFD-01A. Refunds will however only be issued if the refund amount exceeds rupees one thousand


The GST Forms required are as follows

Form RFD-01 which is the form that you file while applying for an online refund. It is required that you fill this form on the GST portal to be able to process the refund of your taxes and interest paid in cases where there are-

  • Zero-rated supplies

  • A balance of excess cash that is paid into the electronic cash ledger

  • In cases of unutilised Input tax credit accumulated in your Electronic Credit Ledger due to an Inverted duty structure.


The second form is the RFD -01A. This form was primarily introduced as a short-term solution till the online facility is activated for claims of refund. This is an application form for refunds under GST for manual processing.



PREREQUISITES TO FILLING THE GST DECLARATION FORM FOR REFUNDS


There are certain prerequisites to filling out the GST declaration form


They are as follows:


The applicant must submit the GST returns for the relevant month using GSTR-1 and for the previous month using GSTR-3B to be eligible to claim a refund. The applicant is required to possess a list of invoices for which the refund is being claimed. Different types of refund claims necessitate the submission of a declaration in the form of Annexure-1, which includes statements as supporting documents. Additionally, a Certificate issued by a Chartered Accountant or Cost Accountant must be attached to the refund application (RFD-01/RFD-01A).



GST DECLARATIONS TO BE MADE


In cases of export of goods and services- In a scenario where the refund is related to the export of goods, a statement must include the shipping bills or bills of export with their respective numbers and dates, as well as the relevant export invoices' numbers and dates.

In the case of supply to and fro a special economic zone - In the case of supplying goods to a Special Economic Zone unit or developer, a statement should include the number and date of invoices, as well as supporting evidence of endorsement.


When seeking a refund for supplying services to a Special Economic Zone unit or developer, a statement should provide the number and date of invoices, along with evidence of endorsement and payment details.


If a refund is sought for supplying goods or services to a Special Economic Zone unit or developer, a GST declaration is required, stating that the input tax credit for the tax paid by the supplier has not been utilized by the Special Economic Zone unit or developer.


In the case of deemed exports-

In a situation where the refund is based on deemed exports, a statement must include the number and date of invoices as well as any additional evidence that may be specified for this purpose.


In the case where the output tax is lower than the input tax result in more ITC -

The issuance of a statement in Annex 1 of FORM GST RFD-01, which includes the number and date of invoices received and issued during a specific tax period is required.


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