Checklist for Provisional Refund – Semantic Taxgen Pvt Ltd
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Checklist for Provisional Refund

August 16, 2018

GST refund can be Submitted Online through The GST portal , after applying online you have to submit the Following Documents in their respective State VAT department:-

  1. Application for refund should be compulsorily filed before jurisdictional officer.
  2. Refund ARN Receipt No. (ARN)
  3. Form GST RFD-01A downloaded from GST website.
  4. Electronic Credit Ledger download from GST website evidence debit entry.
  5. Form GSTR-3B filed.
  6. Invoice cum shipping bill wise details of export of goods made by the assessee.
  7. Copy of all export invoices, shipping bills and transportation proof for export of goods
  8. Declaration Under Rule 91(1) of the CGST/SGST Rules, 2017. Declaration to the effect that no refund has been claimed earlier in relation to the invoices covered by the captioned refund application.
  9. Undertaking under section 16 (2) (C) read with section 42(2) of the CGST/SGST Act, 2017
  10. Statement of 3A….Computation of Refund.
  11. GSTR-2A. Auto-Populated  GSTR-1 Details of Seller.
  12. ICES….ICEGate Invoice tracking status.
  13. Copy of Letter of Undertaking
  14. GSTR-1…Detail of Outward Supplies.
  15. Import Export Certificate
  16. GST Certificate

After Submitting the above documents…… Department will issue RFD-02 Acknowledgement for Refund application ..Generally Department issue Refund Provisionally on the basis of documents submitted and the same is apply in these situations:-

Provisional refund is applicable in case of Zero-rated Supplies

Zero-rated supplies include :

  1. Export of Goods or Services
  2. Supplies made to Special Economic Zone(SEZ) units and Developers

In these cases, The GST officer shall grant the provisional refund to the extent of 90% of the Refund claimed.

Provisional Refund shall be granted by the issue of Form RFD-04 within seven days of giving the Acknowledgement in RFD-02.

This Provisional Refund amount is to be credited directly to the Bank account of the Refund applicant. Payment advice in RFD-05 is sent along for this payment.


The Provisional Refund is not granted if the applicant was prosecuted for the offence under any Indian Laws where the tax evaded is more than  Rs. 250 Lakhs anytime in the last five years preceding the tax period for which refund is claimed.

Once a complete check is done within the stipulated time limit, the final order for sanction or rejection ( RFD-06 OR RFD-08) replaces the provisional refund order (RFD- 04).

Consequently, the actual refund amount decided in final order shall be adjusted for the amount already refunded on a provisional basis. Suppose, the GST officer rejects the refund claim, then the claimant has to pay back to the Government the entire amount that he received earlier.

On the basis of our Experience We have Given you full list of documents required for Refund , if you have any query on this you may directly mail to

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