Refunds for Casual or Non-Resident Taxable Persons: File All Returns, Use GST RFD-01, Follow Section 54(13) Guidelines

Under Section 54(13) of the CGST Act, refunds for casual or non-resident taxable persons require all returns to be filed for the registration period. Refunds are claimed in the last return after adjusting advance tax. Applications must be submitted electronically using form GST RFD-01, following Aadhar authentication. Refund claims require all due returns in FORM GSTR-1 and GSTR-3B, except for composition taxpayers, non-resident taxable persons, or ISDs, who use different forms. A declaration or certificate is needed for refunds over two lakh rupees, unless covered by specific clauses under section 54(8), such as exports or unutilized input tax credit.

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