[Form GST PMT –09] [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.]
[See rule 87(13)]
Transfer of amount from one account head to
another in electronic cash ledger
{|
1
GSTIN
2
(a) Legal name
< Auto>
(b) Trade name, if any
< Auto>
3
ARN
4
Date of ARN
|-
| 5. Details of the amount to be transferred from
one account head to another
|-
|
| (Amount in Rs.)
|-
|
Amount to be transferred from
Amount to be transferred to
Major head
Minor head
Amount available
Major Head
Minor head
Amount transferred
1
2
3
4
5
6
< Central tax, State/ UT tax, Integrated tax,
Cess>
Tax
< Central tax, State/ UT tax, Integrated tax,
Cess>
Tax
Interest
Interest
Penalty
Penalty
Fee
Fee
Others
Others
Total
Total
|-
| 6. Verification
|-
| I hereby solemnly affirm and declare that the
information given herein above is true and correct to the best of
my knowledge and belief and nothing has been concealed therefrom.
|-
|
PlaceDate
SignatureName of Authorised SignatoryDesignation /Status
|-
| Instructions -
|-
| 1. Major head refers to - Integrated tax, Central tax, State/UT
tax and Cess.
|-
| 2. Minor head refers to – tax, interest, penalty, fee and
others.
|-
| 3. The form may be filled up if amount from one major / minor
head is intended to be transferred to another major/minor head.
Minor head for transfer of amount may be same or different.
|-
| 4. The amount from one minor head can also be transferred to
another minor head under the same major head.
|-
| 5. Amount can be transferred from the head only if balance under
that head is available at the time of transfer.
|}
[Form-GST-RFD-01] [Substituted by Notification No. G.S.R. 1251(E), dated 31.12.2018 (w.e.f. 19.6.2017).]
[See rule 89(1)]
Application for Refund
(Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-registered person and other registered taxable person)
1
GSTIN / Temporary ID
2
Legal Name
3
Trade Name, if any
4
Address
5
Tax period (if applicable)
From To
6
Amount of Refund Claimed (Rs.)
Act
Tax
Interest
Penalty
Fees
Others
Total
Central tax
State / UT tax
Integrated tax
Cess
Total
7
Grounds of refund
claim (select from drop down)
(a)
Excess balance in Electronic Cash Ledger
(b)
Exports of services- with payment of tax
(c)
Exports of goods / services- without payment of
tax (accumulated ITC)
(d)
On account of order
Sr. No
Type of order Order no
Order No.
Order date
Order Issuing Authority
Payment reference no., if any
(i)
Assessment
(ii)
Finalization of Provisional assessment
(iii)
Appeal
(iv)
Any other order (specify)
(e)
ITC accumulated due to inverted tax structure
[clause (ii) of first proviso to section 54(3)]
(f)
On account of supplies made to SEZ unit/ SEZ
developer (with payment of tax)
(g)
On account of supplies made to SEZ unit/ SEZ
developer (without payment of tax)
(h)
Recipient of deemed export supplies/ Supplier of
deemed export supplies
(i)
Tax paid on a supply which is not provided,
either wholly or partially, and for which invoice has not been
issued (tax paid on advance payment)
(j)
Tax paid on an intra-State supply which is
subsequently held to be inter-State supply and vice versa(change
of POS)
(k)
Excess payment of tax, if any
(l)
Any other (specify)
8
Details of Bank account
Name of bank
Address of branch
IFSC
Type of account
Account No.
9
Whether Self-Declaration filed by Applicant u/s
54(4), if applicable
YesNo
[Declaration [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any
export duty. I also declare that I have not availed any drawback
of central excise duty/service tax/central tax on goods or
services or both and that I have not claimed refund of the
integrated tax paid on supplies in respect of which refund is
claimed.
Signature
Name-
Designation/Status”]
DECLARATION
[section 54(3)(ii)]
I hereby declare that the refund of input tax credit claimed in
the application does not include ITC availed on goods or services
used for making ‘nil’ rated or fully exempt supplies.
Signature
Name-
Designation/Status
[Declaration
[Rule 89(2)(F)] [Substituted by Notification No. G.S.R. 63(E), dated 29.1.2019 (w.e.f. 19.6.2017).]
I hereby declare that tax has not been collected from the Special Economic Zone unit /the Special Economic Zone developer in respect of supply of goods or services or both covered under this refund claim.
Signature
Name -
Designation/Status
Declaration
[rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for those
invoices which have been detailed in statement 5B for the tax
period for which refund is being claimed and the amount does not
exceed the amount of input tax credit availed in the valid return
filed for the said tax period. I also declare that the supplier
has not claimed refund with respect to the said supplies.
In case refund claimed by supplier
I hereby declare that the refund has been claimed only for those
invoices which have been detailed in statement 5B for the tax
period for which refund is being claimed. I also declare that the
recipient shall not claim any refund with respect of the said
supplies and also, the recipient has not availed any input tax
credit on such supplies.
Signature
Name-
Designation/Status
Undertaking
I hereby undertake to pay back to the Government the amount of
refund sanctioned along with interest in case it is found
subsequently that the requirements of clause (c) of sub-section
(2) of section 16 read with sub-section (2) of section 42 of the
CGST/SGST Act have not been complied with in respect of the
amount refunded.
Signature
Name-
Designation/Status
Self-
Declaration [rule 89(2)(l)]
I ____________________ (Applicant) having GSTIN/ temporary Id
——-, solemnly affirm and certify that in respect of the
refund amounting to Rs. —/ with respect to the tax, interest,
or any other amount for the period from—to—-, claimed in the
refund application, the incidence of such tax and interest has
not been passed on to any other person.
Signature
Name –
Designation / Status
(This Declaration is not required to be furnished by applicants,
who are claiming refund under clause (a) or clause (b) or clause
(c) or clause (d) or clause (f) of sub-section (8) of section
54.)
10. Verification
I/We< Taxpayer Name>hereby solemnly affirm and declare
that the information given herein above is true and correct to
the best of my/our knowledge and belief and nothing has been
concealed therefrom.
I/We declare that no refund on this account has been received by
me/us earlier.
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
(Annexure 1)
Statement - 1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
(Amount in Rs.)
Turnover of inverted rated supply of goods and Services
Tax payable on such inverted rated supply of
goods and services
Adjusted total turnover
Net input tax credit
Maximum refund amount to be claimed[(1 ×
4 ÷ 3)- 2]
1
2
3
4
5
[Statement - 1A [rule 89(2)(h)] [Substituted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).]]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sl. No.
Details of documents
of inward supplies received of inputs received
Tax paid on inward supplies
Type of Inward Supply
GSTIN of Supplier /Self GSTIN
Type of Doccument
No./ B/E
Port Code
Date
Taxable Value
Integrated Tax
Central Tax
State/ UT Tax
1
2
3
4
5
6
7
8
9
10
11
Details of documents of outward supplies issued
Tax paid on outward supplies
Type of Outward Supply
Type of Document
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/ UT Tax
12
13
14
15
16
17
18
19
B2B/B2C
* In case of imports or supplies received under reverse charge mechanism [sub-section (3) of section 9 of the CGST Act/SGST Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient).
[Statement - 2 [rule 89(2)(c)] [Substituted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).]]
Refund Type: Exports of services with payment of tax [***] [Omitted '(accumulated ITC)' by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).]
Sr. No.
Document Details
Integrated Tax
Cess
BRC/ FIRC
Type of Document
No.
Date
Value
Taxable value
No.
Date
Value
1
2
3
4
5
7
8
9
10
11
12
[Statement - 3 [rule 89(2)(b) and 89(2)(c)] [Substituted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).]]
Refund Type : Export without payment of tax (accumulated ITC)
Sr. No.
Document Details
Goods/ Services (G/S)
Shipping bill/ Bill of export
EGM Details
BRC/ FIRC
Type of Document
No.
Date
Value
Port code
No.
Date
Ref No.
Date
No.
Date
Value
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Statement- 3A [rule 89(4)]
Refund Type: Export without payment of tax (accumulated ITC) - calculation of refund amount
(Amount in Rs.)
Turnover of zero rated supply of goods and
services
Net input tax credit
Adjusted total turnover
Refund amount(1 × 2 ÷ 3)
1
2
3
4
[Statement-4 [rule 89(2)(d) and 89(2)(e)] [Substituted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).]]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
GSTIN of recipient
Document Details
Shipping bill/ Bill of export/ Endorsed invoice
by SEZ
Taxable Value
Integrated Tax
Cess
Type of Document
No.
Date
Value
No.
Date
1
2
3
4
5
6
7
8
9
10
[Statement 4A] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).]
Refund by SEZ on account of supplies received from DTA - With payment of tax
GSTIN of Supplier
Document Details
Shipping bill/ Bill of export/ Endorsed invoice
by SEZ
Taxable Value
Integrated Tax
Cess
Type of Document
No.
Date
Value
No.
Date
1
2
3
4
5
6
7
8
9
10
[Statement-5 [rule 89(2)(d) and rule 89(2)(e)] [Substituted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).]]
Refund Type:On account of supplies made to SEZ unit or SEZ Developer (without payment of tax)
SI No.
Document Details
Goods/ Services (G/S)
Shipping bill/ Bill of export/ Endorsed invoice
no.
Type of Document
No.
Date
Value
No.
Date
1
2
3
4
5
6
7
8
Statement-5A [rule 89(4)]
Refund Type:On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) - calculation of refund amount
(Amount in Rs.)
Turnover of zero rated supply of goods and
services
Net input tax credit
Adjusted total turnover
Refund amount(1 × 2 ÷ 3)
1
2
3
4
[Statement 5B [rule 89(2)(g)] [Substituted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).]
Refund Type: On account of deemed exports claimed by supplier
SI. No.
Document details of inward supplies in case
refund is claimed by Supplier
Tax paid
Taxable Value
No.
Date
Taxable value
Integrated Tax
Central Tax
State/Union Territory Tax
Cess
1
2
3
4
5
6
7
8
9
[Statement 5B [rule 89(2)(g)] [Substituted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).]]
Refund Type: On account of deemed exports claimed by recipient
Sl. No.
Document details of inward supplies in case
refund is claimed by recipient
Tax paid
Cess
GSTIN of Supplier
Type of Document
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union Territory Tax
1
2
3
4
5
6
7
8
9
10
[Undertaking] [Inserted by Notification No. G.S.R. 199(E), dated 23.3.2020 (w.e.f. 19.6.2017).]
I hereby undertake to deposit to the
Government the amount of refund sanctioned along with interest in
case of non-receipt of foreign exchange remittances as per the
proviso to section 16 of the IGST Act, 2017 read with rule 96B of
the CGST Rules 2017.
Signature-
Name –
Designation / Status
[Statement-6 [rule 89(2)(j)] [Substituted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).]]
Refund Type: On account of change in POS (inter-State to intra-State and vice versa)
Document Type B2C/Registered
Recipeint GSTIN/UIN
Name (in case of B2C)
Document Details
Type of Document
No.
Date
Value
Taxable
Value
1
2
3
4
5
6
7
8
Details of documents covering transaction
considered as intra -State / inter-State transaction earlier
Inter/Intra
Integrated Tax
Central tax
State/UT Tax
Cess
PoS
9
10
11
12
13
14
Transaction which were held inter State / intra-State supply subsequently
Inter/Intra
Integrated Tax
Central tax
State/UT Tax
Cess
PoS
9
10
11
12
13
14
Statement-7 [rule 89(2)(k)]
Refund Type: Excess payment of tax, if any in case of last return filed.
(Amount in Rs.)
Tax period
ARN of return
Date of filing return
Tax Payable
Integrated tax
Central tax
State/ UT tax
Cess
1
2
3
4
5
6
7
Annexure-2
Certificate [rule 89(2)(m)]
This is to certify that in respect of the refund amounting to Rs.<<>> ————— (in words) claimed by M/s—————— (Applicant's Name) GSTIN/ Temporary ID——- for the tax period < —->, the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant :
Name :
Membership Number :
Place :
Date :
Note. - This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.
Instructions -