Refund Under GST | Refund Can Now Be Claimed Online On Excess GST

Paying attention to public demand, GSTN portal has now added a new functionality for claiming refunds. Facility to claim the refund on account of excess payment of tax has been now enabled on GST Portal for the taxpayers. GSTN is a non-government and non-profit company which provides IT infrastructure and services to taxpayers, the State and Central Governments and other stakeholders for implementing the Goods and Services Tax (GST).

GSTN portal introduced two new features:

  • The first feature is the facility to upload the statement 4 for the refund on account of supplies made to SEZ unit / SEZ Developer, with payment of tax.
  • The second feature is the facility to change in Registration of Core fields.

Who is qualified to file refund applications if Tax is paid in excess?

As per the GST portal, the person who can file the refund applications are normal and casual taxpayers filing Form GSTR-3B, composite taxpayers filing Form GSTR-4 and Non-Resident taxpayers filing GSTR-5 for amounts of Rs 1,000 or more under the newly-introduced facility.

Here is the user manual on the portal outlines on how taxpayers can file an application for refund on account for the refund of excess payment of tax

Visit the official GST site

  1. Click services → Refunds → Application for the refund command from GST home page
  2. When ‘select the refund type’ page is displayed, click on the ‘excess payment of tax’ option
  3. Select the financial year and month from the drop-down lists for which application has to be filed and click ‘create’ button
  4. The GST RFD-01A- Excess payment of tax page will be displayed. Fill the tax details and submit your bank details then click ‘save’ option.
  5. To download the form in PDF format, click the ‘preview’ button.
  6. Click on the ‘proceed’ button after clicking the Undertaking and Self-Declaration checkboxes.
  7. Click the ‘File with DSC’ or ‘File with EVC’ buttons. If you click the first one, then just click on ‘proceed’, select the certificate and then click the ‘sign’ button. The Application Reference Number (ARN) receipt will be displayed. In the case of EVC, enter the OTP which is sent to the email address and mobile number of the Authorized Signatory registered at the GST Portal and click the ‘verify’ button. When the success message is displayed then the status will change to ‘submitted’. Then the ARN receipt is downloaded and a copy is sent to your registered mobile number and email address.

When the ARN is generated, then the refund application is assigned to Jurisdiction Refund Processing Officers for a survey by which the refund will be given. Using track status functionality, the taxpayers can track the status of refund application.

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