GST Refund Application Cover Letter
Prepare the covering letter that accompanies a GST refund application in Form GST RFD-01, summarising the claim.
What it is
A registered person claims a GST refund by filing Form GST RFD-01 on the GST portal under Section 54 of the CGST Act read with Rule 89. Common claims are refunds of unutilised input tax credit on exports without payment of tax, on an inverted duty structure, of IGST paid on exports of services, and of excess balance in the electronic cash ledger. The covering letter summarises the type of refund, period and amount and lists the statements and documents uploaded.
When it is used
- Exporters claiming refund of unutilised ITC under a LUT.
- Businesses with an inverted duty structure.
- Claiming excess cash ledger balance or tax paid by mistake.
What the template covers
- Entity name, GSTIN and address
- Type of refund and period
- Amount claimed
- ARN, if already generated
- List of statements and documents
- Authorised signatory
Details you will need
The generator asks for the following. Fields marked with an asterisk in the form are required; the rest can be left blank and filled in later in Word.
Letter
Letter Date; Place
Entity
Entity Name; GSTIN; Entity Address
Refund
Type of Refund; Refund Amount Claimed (₹); Refund Period; ARN (if known)
Signatory
Authorised Signatory; Designation
Stamp duty, registration and filing
A refund must generally be claimed within two years from the relevant date defined in Section 54. The officer issues an acknowledgement or a deficiency memo, and the refund order is to be passed within 60 days of a complete application; interest is payable for delay. Refunds of excess cash balance can also be claimed through the return. Check the current documents and statements required on cbic-gst.gov.in.
Generate the GST Refund Application — Cover Letter
Fill in the form and download the draft as a Word file. It is a general template, not legal or professional advice; have it reviewed for your facts before you sign or rely on it.
Need this checked against your facts, or the registration or filing that follows (e.g. GST registration or returns)? Contact SKAG and Associates
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Frequently asked questions
What is the time limit for a GST refund claim?
Generally two years from the relevant date, which depends on the type of refund (for exports, broadly the date of export).
What is a deficiency memo?
Form GST RFD-03, issued when the application is incomplete. A fresh application must then be filed after correcting the deficiency.
Can refund be claimed for any tax period?
Yes, for the tax periods covered in the application, but each claim must fall within the two-year limit.
This page gives general information for reference only. Laws, stamp duty rates and filing requirements change and differ between States, so confirm the current position for your case. Related: all document templates · free tax calculators · compliance calendar and guides.