1. By:- Puneet Agrawal B. Com (H), CA, LLB Partner Athena Law Associates
Draft GST Refund Rules
By:- Puneet Agrawal
B. Com (H), CA, LLB
Partner
Athena Law Associates

2. Refund Refund of tax, interest, penalty, fees or any other amount
Form GST RFD-01
Any registered taxable person, except the persons covered by notification issued u/s 38(6)(d), claiming refund of any tax, interest, penalty, fees or any other amount paid by him, may file an application in this form electronically through the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner along with –
Annexure 1 (Details of Goods)
Annexure 2 (Certificate by CA)
Form GST RFD-02
Acknowledgement in this form shall be made available to the applicant through the Common Portal electronically, clearly indicating the date of filing of the claim for refund, where application relates to a claim of refund from
Electronic ledger
Other than electronic ledger – within 15 days by the proper officer

3. Refund
Form GST RFD-03
Notice of Deficiency on Application for Refund shall be communicated by the proper officer through the Common Portal electronically, requiring the applicant to file a refund application after rectification of such deficiencies.
Grant of Provisional Fund
Form GST RFD-04
Provisional Refund Sanction Order in this form shall be made by the proper officer, after scrutiny of the claim and the evidence submitted and on being prima facie satisfied that the amount claimed as refund under sub-rule (1) is due to the applicant in accordance with the provisions of section 38(4A), within a period not exceeding 7 days from the date of acknowledgement.
Form GST RFD-08
Payment advice in this form shall be issued by the proper officer for the amount of refund –
Payable to applicant (electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund)
Not Payable to applicant (credited to the Consumer Welfare Fund)

4. Refund Order Sanctioning Refund Form GST RFD-05
An order sanctioning refund shall be issued in this form by the proper officer, upon examination of the application, mentioning therein
amount (if any) refunded to him on a provisional basis u/s 38(4A)
amount adjusted against any outstanding demand under the Act or under any earlier law; and
balance amount refundable
Form GST RFD-07
Show cause notice for rejection of refund application shall be issued by the proper officer in this form, requiring him to furnish a reply within 15 days of the receipt of such notice.
An order in Form GST RFD-05 shall be made by the proper officer after considering the reply of the applicant, sanctioning the amount of refund in whole or part, or rejecting the said refund claim.
Form GST RFD-06
An order for complete adjustment of claimed refund shall be issued in this form.

5. Refund Credit of the amount of rejected refund claim Form GST PMT-2A
An order in this form shall be made for re-crediting the amount to electronic ledger, debited due to rejection of the claimed refund.
Order sanctioning interest on delayed refunds
Form GST RFD-09
An order and a payment advice shall be issued by the proper officer in this form for sanctioning interest on delayed funds, specifying therein –
amount of refund which is delayed
period of delay for which interest is payable
amount of interest payable
Such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.

6. Refund
Refund of Tax
An application for refund of tax on inward supplies as per a notification issued u/s 38(6)(d) shall be made in this form once in every quarter, electronically on the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner along with –
statement of inward supplies of goods and/or services –Form GSTR-11( prepared on the basis of statement of outward supplies furnished by corresponding suppliers in Form GSTR- 1)

7. THANK YOU Contact us: Puneet Agrawal Partner Athena Law Associates Website: athena.org.in Blog: gstlawindia.com