GST RFD 1 Form (Refund Application Form PDF GSTR-1)

Below GST RFD 1 Form has been provided for download in PDF, Excel and MS Word Sample Format. The RFD-1 form is used to apply for GST Refund. RFD 1 is an Application format generally utilized by almost all merchants. The GST RFD specifies the grounds for claiming refund such as Excess balance in cash ledger etc. In our earlier article, we have already provided GST Bill Format. You should note that, along with the GST RFD 1 Form, you should also give a Self Declaration along with it.

Download GST RFD 1 Form

Detail Link
RFD 1 Form Download
GST RFD 11 Form Download
Turnover Limit Change Download

Grounds of Refund Claim : GST RFD 1 Form

  • Excess balance in Cash ledger
  • Exports of goods / services
  • Supply of goods / services to SEZ/EOU
  • Assessment/provisional assessment/ Appeal/ Order No
  • ITC accumulated due to inverted duty structure

Details of Bank Account : GST RFD 1 Form

  • Bank Account Number
  • Name of the Bank
  • Bank Account Type
  • Name of account holder
  • Address of Bank Branch
  • IFSC
  • MICR

Annexure-2 to GST RFD 1 Form

This is to certify that the refund amounting to INR << >> ————– (in word) claimed by M/s —————– (Applicant’s Name) GSTIN——- for the tax period < —->, the incidence of tax and interest as claimed by the applicant, has not been passed on to any other person. This certificate is based on the examination of the Books of Accounts and other relevant particulars maintained by the applicant.

Signature of the CA:

Name:

Membership Number:

Provision relating to GST RFD 1 Form

96A. Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking.- (1) Any registered person availing the option to supply goods or services for export without payment of integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of

(a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or

(b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange.

Replacement : GST RFD 1 Form

for “FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM GST-RFD-06, FORM GST-RFD-07 and FORM GST-RFD-10”,

the following FORMS shall respectively be substituted, namely:-

“FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM GSTRFD-06, FORM GST-RFD-07, FORM GST-RFD-10 and FORM GST-RFD-11”.

Conclusion: GST Invoice Bill Format

If you have any further questions on ‘GST RFD 1 Form’ editorial, post your question on our comments section below.