All About GST Declarations: Form, Format & Refund | Tally Solutions

GST Declarations


  • 1. What is GST declaration form India– in context to Registration
  • 2. GST declarations – Authorized signatory -
    • a. Who should apply
    • b. Any prescribed format
    • c. Manner of uploading the authorization letter
  • 3. GST declaration for refund -
    • a.Forms
    • b. Prerequisite before filing : GST declaration for refund
    • c. GST declarations to be annexed in form of statement for refund processing

1. What is GST declaration form India– in context to Registration

  • It is a document usually in form of official letter
  • Signed by promoters of a business, authorizing and nominating one person from the business as an Authorised Signatory
  • Purpose : In GST Registration - to apply for GST registration and complete all related formalities.

1. What is GST declaration form India– in context to Registration

  • Who should apply : The GST declaration form in context of Registration is just a letter of declaration authorizing a signatory to act in matters of taxes. The following applicants will be required to file this form :
    Applicant Why
    • company
    • partnership firm,
    • LLP
    • Trust/Society etc.,
    To authorize/declare one person as an authorised signatory and agree that all actions of the authorised signatory would be binding on the business.
  • Any prescribed format ? There is no prescribed format in GST law but one can download the format of letter of authorization from various sources online.
  • Manner of uploading the authorization letter : The declaration for the appointment of authorized signatory is required to be uploaded in PDF or JPG. The maximum file size which the GSTIN will accept is 1MB.

3. GST declaration for refund

  • Forms : Taxpayers can file for refund in Form RFD-01/ RFD-01A. [Note : Refund will be issued only when refund exceeds Rs. 1,000]
    Forms Purpose
    RFD-01
    • Application for online processing of refund
    • to be e-filed on the GST portal to claim the refund of: taxes, cess and interest paid in case of :
      • Zero-rated supplies
      • Balance of excess cash paid into the electronic cash ledger
      • Unutilised Input tax credit accumulated in your Electronic Credit Ledger due to Inverted duty structure.
    RFD -01A
    • Akin to Form RFD-01
    • It was originally introduced as a temporary solution till such time the online facility is enabled for claims of refund.
    • Application form for refund form under GST for manual processing, notified for certain cases of Refund.
  • Prerequisite before filing : GST declaration for refund :
    • Applicant should have filed the GST returns in GSTR-1 of the month for which the claim is made and GSTR-3B of the previous month.
    • Applicant must have the list of invoices in hand against which the refund is claimed.
    • Declaration in form of Annexure -1 containing statements as documentary evidences, have to be made or submitted under different types of refund claims.
    • A Certificate issued by Chartered Accountant/ Cost Accountant also needs to be annexed along with the Refund application in RFD-01/RFD-01A.
  • GST declarations to be annexed in form of statement for refund processing :
    Cases GST Declarations to be made
    Of export of goods and services -
    • A statement containing the number and date of shipping bills or bills of export and the number and date of relevant export invoices, in a case where the refund is on account of export of goods;
    • A statement containing the number and date of invoices and the relevant Bank Realisation Certificates or Foreign Inward Remittance Certificates, as the case may be, in a case where the refund is on account of export of services
    Of supply to/from Special Economic Zone (SEZ) -
    • A statement containing the number and date of invoices along with the evidence regarding endorsement in the case of supply of goods made to a Special Economic Zone unit or a Special Economic Zone developer;
    • A statement containing the number and date of invoices, the evidence regarding endorsement and details of payment where the refund is on account of supply of services made to a Special Economic Zone unit or a Special Economic Zone developer
    • A GST declaration to the effect that the Special Economic Zone unit or the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the supplier of goods or services or both, in a case where the refund is on account of supply of goods or services made to a Special Economic Zone unit or a Special Economic Zone developer
    Of deemed exports - A statement containing the number and date of invoices along with such other evidence as may be notified in this behalf, in a case where the refund is on account of deemed exports.
    Where output tax is lower than input tax result into more ITC - A statement in Annex 1 of FORM GST RFD-01 containing the number and date of invoices received and issued during a tax period needs to be issued.
    Miscellaneous -
    • The reference number of the final assessment order and a copy of the said order in a case where the refund arises on account of finalization of provisional assessment
    • A statement showing the details of transactions considered as intra-State supply but which is subsequently held to be inter-State supply;
    • A statement showing the details of the amount of claim on account of excess payment of tax.
    GST Declarations where refund is less Rs.2 lakh - Self-declaration shall be required where :
    • The tax or interest or any amount is paid by the applicant and the incidence has not been passed to the other person and
    • The refund amount is less than Rs.2 lakh


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