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DOCUMENTS REQUIRED FOR GST REFUND

Ashish (student) (25 Points)

04 May 2022

what supporting Documents are required for gst refund in case of Excess payment of Tax .

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Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 04 May 2022

Dear Ashish ,
Document required:
1. As per Rule 89(2)(k) : Statement showing the details of amount claim on a/c of excess payment of Tax (Cash Ledger)

2. Undertaking the Tax has been paid to Government either by cash or utilisation of ITC.

3. Declaration that incidence of tax in claim of refund has not been passed on to any person (when claim is below 2lac) (Rule 89(2)(l) ) & of More then 2Lac need to furnish CA certificate in Annexure 2 of RFD 01.

For More explanation kindly refer Circular 125/44/2019 GST