On account of Export of Goods where a refund of tax paid is available in respect of the goods themselves or, as the case may be, the inputs or input services used in such goods

if the goods are exported by sea or air

the date on which the ship or the aircraft in which such goods are loaded, leaves India

if the goods are exported by land

the date on which such goods pass the frontier

if the goods are exported by post

the date of despatch of goods by the Post Office concerned to a place outside India

in the case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods

the date on which the return relating to such deemed exports is filed

On account of Export of Services where a refund of tax paid is available in respect of services themselves or, as the case may be, the inputs or input services used in such services

where the supply of service had been completed prior to the receipt of such payment

Date of receipt of payment in convertible foreign exchange

where payment for the service had been received in advance prior to the date of issue of the invoice

Date of issue of invoice

In pursuance of an appellate authority, Appellate Tribunal or Court order in favor of the taxpayer.

Date of communication of the such judgement, decree, order or direction of respective authority

On account of refund of accumulated ITC due to inverted duty structure.

Due date for furnishing of return under section 39 for the period in which such claim for refund arises

On account of finalization of provisional assessment for tax paid provisionally

Date of adjustment of tax after the final assessment

in the case of a person, other than the supplier,

the date of receipt of goods or services by such person

For refund arising out of payment of GST on petroleum products, etc. to Embassies or UN bodies or to CSD canteens, etc. on the basis of applications filed by such persons.

Date of receipt of goods or services or both

Any other Case

Date of payment of GST

Form No

Purpose

GST RFD-01

Refund Application form

– Annexure 1 Details of Goods / Services

– Annexure 2 Certificate by CA

GST RFD-01A in lieu of GSTR -01

Manual refund application (prior to 26/09/2019)

GST RFD-02

Acknowledgement

GST RFD-03

Notice of Deficiency on Application for Refund

GST RFD-04

Provisional Refund Sanction Order

GST RFD-05

Payment advice for Refund / Credit to Consumer Welfare Fund

GST RFD-06

Refund Sanction Order / Rejection of Refund Order

GST RFD-07

Order for Complete adjustment of claimed Refund

GST RFD-08

Show cause notice for reject of refund application

GST RFD-09

Reply by applicant to show cause within 15 days

GST RFD-10

Refund application form for Embassy/International Organizations

GST RFD-10A

Refund application by Canteen Stores Department (CSD)

GST RFD-10B

Refund of taxes to retail outlets established in departure area of International Airport beyond immigration counter making tax free supply to an outgoing international tourist