Under Goods and Service Tax (“GST”), refund is admissible on various grounds. Refund application is filed in form GST RFD-01 and different supporting documents are required to be filed along with refund application for different type of refund applications. Any deviation in supporting documents can lead to rejection of a refund application.
Refund application is filed in different scenarios such as:
- Refund of taxes paid on export of goods or services with payment of taxes;
- Refund of unutilised ITC on account of export of goods without payment of taxes;
- Refund of balance lying in Electronic Credit Ledger
- Refund of ITC accumulated on account of inverted duty structure
For every refund application, CBIC has specified a different set of documents.
Where refund application is filed for accumulated ITC on account of export of goods or services without payment of taxes, GST RF-01 should be accompanied with a statement containing details of Export invoices along with shipping Bill Number or BIRC Certificate.
In this article, we will carry out a detailed discussion about such statement:
A. Requirement of Statement 3 & 3A in GST RFD-01
As per Rule 89(2)(b) & (c) of CGST Rules, 2017 read with Circular No. 125/44/2019 – GST dated 18th November, 2019, , where refund application is filed to claim refund of accumulated ITC on account of export of goods or services without payment of taxes, in such case, alongwith GST RFD-01, following document is required to be attached:
- Export of goods: a statement containing details export invoices along with corresponding Shipping Bill or Bill of Export number and date
- Export of Service: a statement containing details of export invoices along with relevant Bank Realisation Certificates or Foreign Inward Remittance Certificates number and date.
B. How Statement-3 & 3A is prepared
- Post login at GST Portal, when a new refund application is created at “Services>Refunds>Application for Refund> Refund of ITC on Export of Goods & Services without Payment of Tax”, the system will provide a offline utility of Statement 3.
- Downloaded utility will ask for following information:
- GSTIN of applicant
- Period for which refund application is filed
- Details of Invoice-
- Type of Document -Invoice/Debit Note/Credit Note
- Invoice No.
- Invoice Date (DD-MM-YYYY)
- Invoice Value
- Nature of Supply- Goods/service
- Details of Shipping Bill/Bill of Export/Endorsed Invoice Number:
- Port Code-Port code is a 5 Digit Code and must match with code list issued
- Date (DD-MM-YYYY)
- EGM Details:
- EGM Date (DD-MM-YYYY)
- BIRC/FIRC Details:
- Date (DD-MM-YYYY)
- Upon entering complete information, click on “Validate & Calculate” and utility will check details of all invoices and any error in processing will be shown in “Error” Column.
- After resolving all errors, utility will generate a JSON File to upload on GST portal by clicking on “Create File to Upload”.
- JSON file can be uploaded by clicking on “Upload document details of Export of Goods and/or services”
- System will process the uploaded invoices and in case where details of export invoices mismatches with invoices details filed in Table 6A of GSTR-1, system will show the such invoices under unprocessed invoices.
- After processing of invoices, system will automatically compute details under Statement -3A
3. Important Points while filing Statement-3 & 3A for GST Refund
- Details of Export Invoices, i.e., Invoice Number, date and value must match with details of export invoices filed in form Table 6A of GSTR-1 of corresponding period. System will reject the mismatch invoices.
- Maximum 10,000 records can be uploaded once through excel utility. In case where number of invoices are more than 10,000, invoices can be uploaded in more than one lot at GST portal.
- Invoices related to before the return period are allowed to be filed but the vice versa is not allowed.
- Amount field can take 15 digits +ve number followed by two decimal value only.
- Document Date cannot be before 01st July 2017. Shipping Bill date can be prior to, on or after document date. EGM date can be prior to, on or after Shipping Bill Date.
- BRC/FIRC details cannot be provided against each document. Taxpayer shall provide BRC/FIRC details, along with values related to the documents details provided in offline utility. No duplicate BRC/FIRCs shall be provided.
- Shipping Bill and EGM Details will apply in case of export of Goods
- BIRC/FIRC details will apply in case of export of services.
- Shipping Bill Number must contains 7 digits and system will display error message if digits are more or less.