DOCUMENTS REQUIRED FOR GST REFUND

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