Rfd 01 refund claim what doc to upload
This query is : Resolved
24 August 2020
Sir,
We are filing RFD 01 claiming refund exports with out payment, statement 3 details export, and other what documents to upload.
Time limit increased July 2017 refund kindly how much time given to claim refund from July 2017 to till date
Thanking you
We are filing RFD 01 claiming refund exports with out payment, statement 3 details export, and other what documents to upload.
Time limit increased July 2017 refund kindly how much time given to claim refund from July 2017 to till date
Thanking you
26 August 2020
You cannot claim refund for July 2017, time period has expired. You can only file nil refund application.
I suggest you to file refund for Q1 and Q2 for 2018-19 before 30th august, 2020. As 30th august would be the due date, else you will not be eligible for refund for Q1 if not filed before 30th august.
For any queries, you could contact at caankithjain@gmail.com.
26 August 2020
Documents required are, GSTR 2A, FIRC in case of services, annexure-B
26 August 2020
Thank you for Reply, LUT Renewal every year, I am applying Refund FY 2017-18 which Lut number I have to mention FY 2017-18 or Latest LUT number
Please clarify
Thanking you
Please clarify
Thanking you
26 August 2020
LUT of 2017-18 is required
28 August 2020
Sir,
Input from July 2018 to till date in our gst credit ledger, how many years we can adjust against domestic sales without claiming refund.
Thanking you
Thanking you
Input from July 2018 to till date in our gst credit ledger, how many years we can adjust against domestic sales without claiming refund.
Thanking you
Thanking you
28 September 2020
Sir,
I had received RFD 08 Reason: Delay in Refund Application, previously your reply given in ca club india as below:
I suggest you to file refund for Q1 and Q2 for 2018-19 before 30th august, 2020. As 30th august would be the due date, else you will not be eligible for refund for Q1 if not filed before 30th august. regarding this any notification No. can I mention Notification No. in my reply .
Kindly help me
Thanking you,
I had received RFD 08 Reason: Delay in Refund Application, previously your reply given in ca club india as below:
I suggest you to file refund for Q1 and Q2 for 2018-19 before 30th august, 2020. As 30th august would be the due date, else you will not be eligible for refund for Q1 if not filed before 30th august. regarding this any notification No. can I mention Notification No. in my reply .
Kindly help me
Thanking you,
22 July 2025
Here’s a detailed response to your queries on RFD-01 refund claims under GST:
1. Documents to Upload for Refund Claim (RFD-01)
When filing a refund claim for exports without payment of IGST (i.e., under LUT or bond), the following documents are generally required:
Statement 3 details (Export details):
Export invoices and shipping bills details.
LUT/Bond copy:
Valid Letter of Undertaking (LUT) or Bond copy applicable for the financial year of export.
GSTR-2A:
To support input tax credit claims if any inputs/input services are involved.
FIRC (Foreign Inward Remittance Certificate):
Applicable for services export refunds to show receipt of payment in foreign currency.
Annexure B (where applicable):
A reconciliation statement or export data as prescribed by GST authorities.
Bank Certificate or Payment Proof (sometimes):
Showing realization of export proceeds if applicable.
2. Time Limit for Filing Refund
Time Limit as per GST Law:
Refund claim must be filed within 2 years from the relevant date (e.g., date of export, date of payment of tax, etc.).
For Exports since July 2017:
Refund for exports done in July 2017 and onwards can be claimed only if within 2 years.
Since now it’s beyond 2 years for FY 2017-18 exports, those claims are generally time-barred.
Extension or Relaxation:
There were some relaxations due to COVID, but no extension beyond 2 years for export refund claims officially notified. So, claim as early as possible for recent periods.
For example, if you want to claim for Q1 & Q2 of 2018-19, the due date was 30th August 2020.
3. Which LUT to Mention?
You should mention the LUT applicable to the FY for which you are claiming refund.
For refund of FY 2017-18, mention the LUT of FY 2017-18, not the latest one.
4. Adjustment of ITC Against Domestic Sales
Input Tax Credit (ITC) in your ledger can be used to pay tax liability on domestic supplies.
There is no specific "expiry" for using ITC, but you should use it within the prescribed timelines and ensure your ITC is valid and not blocked.
5. Regarding Delay in Refund Application & RFD-08
If your refund application was rejected/delayed with RFD-08 citing “Delay in Refund Application”, it means you filed beyond the allowed time limit.
The Notification No. 89/2020-Central Tax, dated 10.11.2020, extended time limits in certain cases due to COVID. However, for export refunds, no such relaxation was provided beyond the 2-year limit.
You can mention this notification if applicable, but usually, the limitation period applies strictly.
1. Documents to Upload for Refund Claim (RFD-01)
When filing a refund claim for exports without payment of IGST (i.e., under LUT or bond), the following documents are generally required:
Statement 3 details (Export details):
Export invoices and shipping bills details.
LUT/Bond copy:
Valid Letter of Undertaking (LUT) or Bond copy applicable for the financial year of export.
GSTR-2A:
To support input tax credit claims if any inputs/input services are involved.
FIRC (Foreign Inward Remittance Certificate):
Applicable for services export refunds to show receipt of payment in foreign currency.
Annexure B (where applicable):
A reconciliation statement or export data as prescribed by GST authorities.
Bank Certificate or Payment Proof (sometimes):
Showing realization of export proceeds if applicable.
2. Time Limit for Filing Refund
Time Limit as per GST Law:
Refund claim must be filed within 2 years from the relevant date (e.g., date of export, date of payment of tax, etc.).
For Exports since July 2017:
Refund for exports done in July 2017 and onwards can be claimed only if within 2 years.
Since now it’s beyond 2 years for FY 2017-18 exports, those claims are generally time-barred.
Extension or Relaxation:
There were some relaxations due to COVID, but no extension beyond 2 years for export refund claims officially notified. So, claim as early as possible for recent periods.
For example, if you want to claim for Q1 & Q2 of 2018-19, the due date was 30th August 2020.
3. Which LUT to Mention?
You should mention the LUT applicable to the FY for which you are claiming refund.
For refund of FY 2017-18, mention the LUT of FY 2017-18, not the latest one.
4. Adjustment of ITC Against Domestic Sales
Input Tax Credit (ITC) in your ledger can be used to pay tax liability on domestic supplies.
There is no specific "expiry" for using ITC, but you should use it within the prescribed timelines and ensure your ITC is valid and not blocked.
5. Regarding Delay in Refund Application & RFD-08
If your refund application was rejected/delayed with RFD-08 citing “Delay in Refund Application”, it means you filed beyond the allowed time limit.
The Notification No. 89/2020-Central Tax, dated 10.11.2020, extended time limits in certain cases due to COVID. However, for export refunds, no such relaxation was provided beyond the 2-year limit.
You can mention this notification if applicable, but usually, the limitation period applies strictly.
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