Taxpayers filing refund application for ITC accumulated on account of export goods or services without payment of tax and on account of supplies of goods & services made to SEZ unit/SEZ Developers without payment of tax, had now been provided with facility to apply for refund for multiple tax period.
Refund application can be filed using refund application Form GST-RFD-01A
The multiple tax period application has following restrictions:
1. 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
2. For claiming refund, taxpayer have to upload invoice details mandatorily 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 up to 4 documents can be uploaded with a single refund application in pdf format. Max size allowed for a document is 5MB
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.
Source: GSTwebsite
