Refund application can be filed for multiple tax periods of Multiple years

In its very positive move, GSTN has enabled the facility to file refund application for multiple tax periods w.e.f. 23rd August 2018. Now, an assessee can file refund application for more than one month/quarter in single application.

Currently, this facility has been enabled for below grounds of refund:-

  1. Export of Goods & Services-Without payment of Tax
  2. Supplies made to SEZ Unit/SEZ Developer-With or Without payment of Tax

There are certain points to keep in mind before filing refund application for multiple tax periods in single form:-

  1. Multiple tax period selection should be within financial year. w.e.f. 31/03/2020, it is relaxed to allow selection of multiple tax periods in multiple financial years. Refer CIR-135/5/2020-GST
  2. Application has to be filed chronologically for tax periods and in case refund application is not to be filed for any tax period, a declaration of `No Refund Application is to be provided.`{For eg:- April 2018 to June 2018 refund application cannot be filed till application or “No refund application declaration” is filed for any tax period prior to April 2018.}
  3. As the functionality for multiple tax period has been made available, therefore to avoid duplication, the refund applications SAVED in the GST system will be purged and removed from the system in above referred grounds.

All other points are quite similar to that those are applicable to file refund application for single tax period. These are:-

  1. Refund application can be filed using refund application Form GST-RFD-01A & selecting a particular tax period;
  2. For claiming refund, taxpayer would have to upload invoice details “compulsory” in the statement template available in the refund application itself;
  3. The statement uploaded by taxpayers will be validated by system from the invoice data declared/provided by the taxpayer at the time of filing return for that period for which refund is claimed;
  4. Only after validating data from system, the taxpayer would be able to file refund application;
  5. All the invoice details are to be provided in a single statement. Taxpayer is not required to upload multiple statements for different periods separately;
  6. After filing refund application, taxpayer would not be able to claim refund for that invoice again in some other refund application as the system will lock the invoice for which refund is claimed in one application. Also, taxpayer would not be able to amend invoice details after claiming refund;
  7. Taxpayer can also attach any other supporting document, if required. Four documents can be uploaded with a single refund application in pdf format. Max size allowed for a document is 5 MB.
  8. After filing of refund application by taxpayer, refund application Form GST-RFD-01A along with the statement and documents uploaded shall be available to tax officer for review and processing of refund.

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