TMI BlogDocumentary evidences required for filling of refund application [Section 54(4) read with Rule 89(2) of CGST Rule]X X X X Extracts X X X X X X X X Extracts X X X X ..... by, him and the incidence of such tax and interest had not been passed on to any other person. where the amount claimed as refund is less than two lakh rupees , it shall not be necessary for the applicant to furnish any documentary and other evidences but he may file a declaration , based on the documentary or other evidences available with him, certifying that the incidence of such tax and interest had not been passed on to any other person. The application under rule 89(1) shall be accompanied by any of the following documentary evidences in Annexure 1 in Form GST RFD-01 , as applicable, to establish that a refund is due to the applicant.[ Rule 89(2) of CGST Rule ] Clause (a) Refund order passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Foreign Inward Remittance Certificates(FIRC), in a case where the refund is on account of the export of services;. Clause (d) Where supply of goods made to SEZ unit/ SEZ Developer - a statement containing the number and date of invoices as provided in rule 46 along with the evidence regarding the endorsement specified in the second proviso of rule 89(1) of CGST Rules. a declaration to the effect that tax has not been collected from the SEZ unit or SEZ developer, in a case where the refund is on account of supply of goods made to a SEZ unit or SEZ developer . [ Clause (f) ] Clause (e) Where supply of services made to SEZ unit/ SEZ Developer - a statement containing the number and date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lause (j) Where CGST SGST was paid but subsequently it was held that IGST shall be paid Statement showing details of such transactions Clause (k) Refund on account of excess payment of tax and interest, if any, or any other amount paid Statement showing details of the amount of claim Clause (ka) (kb) where the refund is claimed by an unregistered person where the agreement or contract for supply of service has been cancelled or terminated a statement containing the details of invoices viz. number, date, value, tax paid and details of payment, in respect of which refund is being claimed along with copy of such invoices, proof of making such payment to the supplier, the copy of agreement or registere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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