GST RFD-01 Refund Application: Detailed Format
Prepare all the details for a GST refund claim in Form GST RFD-01, head-wise, with bank details and declarations.
What it is
Form GST RFD-01 is the application for most GST refunds under Section 54 of the CGST Act and Rule 89. It is filed online with statements that depend on the type of refund: for example invoice-wise details of exports, the computation for an inverted duty structure, or the cash ledger balance. This template sets out the claim head-wise (CGST, SGST or UTGST, IGST and cess), the period, the bank account where the refund is to be credited, and the declarations required.
When it is used
- Exports of goods or services under a LUT.
- Inverted duty structure refunds.
- Deemed exports, refunds to SEZ suppliers, and excess cash balance.
What the template covers
- Entity name, GSTIN and address
- Type and period of refund
- Amount claimed by tax head
- Bank name, account number and IFSC
- Declarations under Rule 89
- 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
Application Date; Place
Entity
Entity Name; GSTIN; Address
Refund
Type of Refund; Period of Refund; Refund Amount Claimed (₹)
Break-up
CGST Component (₹); SGST/UTGST Component (₹); IGST Component (₹); Cess Component (₹)
Bank
Bank Name; Account Number; IFSC Code
Signatory
Authorised Signatory; Designation
Stamp duty, registration and filing
The bank account for the refund must be validated on the GST portal in the name of the applicant. The refund must be claimed within two years from the relevant date. For refunds of unutilised ITC, the formula in Rule 89(4) or 89(5) applies. Refunds of IGST paid on exports of goods are generally processed through the shipping bill and do not need RFD-01. Check the current documentary requirements in the CBIC refund circulars on cbic-gst.gov.in.
Generate the RFD-01 — Detailed Refund Application
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
Is RFD-01 needed for IGST refund on export of goods?
Usually not. The shipping bill is treated as the refund application where the export details match the return.
Can a refund be credited to any bank account?
Only to a bank account of the applicant that is validated on the GST portal.
How long does a GST refund take?
The law requires the order within 60 days of a complete application, and provisional refund of 90% for certain zero-rated claims.
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.