Application for Refund (2024)

How can I file the application for refund of excess balance in Electronic Cash Ledger on the GST Portal?

To file the application for refund of excess balance in Electronic Cash Ledger on the GST Portal, perform following steps:

1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.

2. Click the Services > Refunds > Application for Refund command.

3. The Select the refund type page is displayed. Select the reason as Refund of Excess Balance in Electronic Cash Ledger option.

4. Click the CREATE REFUND APPLICATION button.

5. The GST RFD-01 - Excess Balance in Electronic Cash Ledger page is displayed.

6. Balance amount available in Electronic Cash Ledger is auto-populated in Form GST RFD-01.

7. Enter the amount of Refund to be claimed for Integrated Tax, Central Tax, State/ UT Tax and Cess in table “Refund Claimed”. The amount of refund to be claimed cannot be more than the balance amount available in Electronic Cash Ledger.

8. You can click the hyperlink Click to view Electronic Liability Ledger to view details of Electronic Liability Ledger that displays your liabilities/ dues of Returns and other than Returns.

8.1. Click the GO BACK TO REFUND FORM to return to the refund application page.

9. Select the Account Number from the Select Account Number drop-down list.

Note: In case you are a casual or NRTP taxpayer, whose registration was not granted and want to claim refund of excess amount available in Electronic Cash Ledger, you can login to the GST Portal using TRN (Temporary Reference Number) and enter Bank details as shown in the sample screenshot below. Click here to know more about how to login using TRN.

10. Under section upload Supporting Documents, you can upload supporting documents (if any).

11. Enter the Document Description.

12. Click the ADD DOCUMENT button.

13. Click the Delete button, in case you want to delete any document.

14. Click the SAVE button.

15. A success message is displayed that “Your application has been saved. You can retrieve this application and submit within 15 days from today. You can access the Application from Services > Refunds > My Saved/Filed Applications and file on the GST Portal.”

16. Click the PREVIEW button to download the form in PDF format.

17. Form is downloaded in the PDF format.

18. Click the PROCEED button.

19. Select the Declaration checkbox.

20. In the Name of Authorized Signatory drop-down list, select the name of authorized signatory.

21. Click the FILE WITH DSC or FILE WITH EVC button.

22 (a) In Case of DSC:

22.1. Click the PROCEED button.

22.2. Select the certificate and click the SIGN button.

22 (b) In Case of EVC:

22.1. Enter the OTP sent to email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.

23. The success message is displayed and status is changed to Submitted. Application Reference Number (ARN) receipt is downloaded and also sent on your e-mail address and mobile phone number. Click the PDF to open the receipt.

Notes:

• The system generates an ARN and displays it in a confirmation message, indicating that the refund application has been successfully filed.

• GST Portal sends the ARN to e-mail and SMS of the registered taxpayer.

• GST Portal also makes a Debit entry in the Electronic Cash Ledger for the amount claimed as refund.

• Filed applications (ARNs) can be downloaded as PDF documents using the My Saved/Filed Applications option under Refunds.

• Filed applications can be tracked using the Track Application Status option under Refunds.

• Once the ARN is generated on filing of refund application in Form RFD-01, the refund application along with the documents attached while filing the form would be assigned to Refund Processing Officer for processing the refund. Tax payer can track the status of refund application using track status functionality.

• The application will be processed and refund will be disbursed by the Jurisdictional Authority after scrutiny.

• The disbursem*nt is made once the concerned Tax Official processes and sanctions the refund application.

24. ARN receipt is displayed.

25. Navigate toServices>Ledgers>Electronic Cash Ledger to view the debit entry in the Electronic Cash Ledger for the amount claimed as refund.

26. TheElectronic Cash Ledger is displayed. Click theElectronic Cash Ledgerlink.

27. Select theFromandTodate using the calendar to select the period for which you want to view the transactions of Electronic Cash Ledger.

28. Click theGObutton.

29. The Electronic Cash Ledger details are displayed. Notice the debit entry in the Electronic Cash Ledger for the amount claimed as refund. You can click the link under major heads to view details.

30. The minor head details are displayed. Click the Close button.