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How do I submit a refund application for GST, t...

How do I submit a refund application for GST, the issue being excess balance in my electronic cash ledger? I have mistakely paid CGST instead of IGST and would like to claim refund for the same.

How do I submit a refund application for GST, the issue being excess balance in my electronic cash ledger? I have mistakely paid CGST instead of IGST and would like to claim refund for the same.

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Chiranjibi Jun. 14, 2018

Filing for refund with the GST Jurisdictional office may seem simple as boasted by the GST Empire but is very complicated and tedious in practice. The reason is simple, GST is still new and many people are still having trouble with understanding how the GST system works.


But something that is clearly evident is that you need to follow the process, in the manner prescribed by the GST, this way your refund will be processed in no time. It you mess up the processes, you will have to wait longer and visit the jurisdictional office for a couple more times before you receive your refund.


This is a list of documents that you will need, if you need assistance in acquiring any one of these, please comment.

  1. GSTR RFD-01A. (Click here to learn how to download)
  2. GSTR 1 for the Period.
  3. GSTR 3B for the month of Error.
  4. Statement 7 under Rule 89(2)(k). (Click here to view a specimen of the statement)
  5. Printout of Cash and Credit ledger which shows the debit entry of excess tax paid.


Apart from these, You will need to sign a declaration affirming four things:

  1. That the incidence of tax has not passed to any other person or party
  2. That no amount on account of the said refund has been received earlier.
  3. That the claim for refund is not filed with any other department/ authority.
  4. That the amount of said refund is less than Rs 2 lakhs. (However, if the amount is above Rs. 2,00,000 you will need to get a certificate from the CA as per Annexure II)


Make sure you find your GST jurisdictional office, find the correct Commissioner/Inspector for your range, and submit the above mentioned documents with a cover letter, on your letter head, duly stamped and signed.

How do I submit a refund application for GST, the issue being excess balance in my electronic cash ledger? I have mistakely paid CGST instead of IGST and would like to claim refund for the same.

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