Refund Rules under GST

Refund Rules under GST


– Application to be file in in FORM GST RFD-01

– Refund can be claimed only if the amount is also showed in the GST Returns of relevant tax period

– Refund application shall be accompanied by documentary evidences, as applicable, to establish that a refund is due to the applicant along with the reference number of the order passed by the proper officer or an appellate authority or Appellate Tribunal or court.

– In case of Refund related to Unutilised input tax credit on account of rate of tax on inputs being higher than the rate of tax on output supplies-a statement in Annex 1 of FORM GST RFD-01 containing the number and date of invoices received and issued during a tax period has to be filled.

– In case of refund arising due to finalisation of provisional assessment than reference number of the final assessment has also to be submitted.

Refund Upto Rs. 2 Lakh– self declaration that the incidence of tax etc claimed as refund not passed on to any other person

Refund more than 2 Lakh– Ca or Cost Accountant Certificate that the incidence of tax etc claimed as refund not passed on to any other person (in Annex 2 of FORM GST RFD-01)

– Common Portal will issue an Acknowledgment in FORM GST RFD-02 within 15 Days

– In case of any deficiencies proper officer shall communicate the deficiencies to the applicant in FORM GST RFD-03

– Proper officer shall pass an order in FORM GST RFD-04, sanctioning the amount of refund

– Proper officer shall issue a payment advice in FORM GST RFD-05 for the amount sanctioned




GST Notes for CA Final

GST Notes for CA Final




In this post we are providing you GST notes for CA Final by ICAI and some private sources and complete Set of GST Notes for CA final for your Exams. GST is going to be implemented in Indian Economy from July 1st, 2017. So ICAI has included the same in the syllabus of CA Final Indirect Taxes from November 2017 examination. So we decided to find the required material for your study now. After research of almost one week we found the perfect GST Notes for CA Final November 2017 Exams from both the private tutors & ICAI. ICAI has issued on “overview of GST” of almost 35 pages which we found the right study material to start with GST study for your CA Final November 2017 Indirect tax examination Paper.


In this post we will share with you the direct download link of the PDF copy of GST Notes for CA Final issued by The Institute of Chartered Accountants of India & Private tutors so that you have an overview of what is coming in detail for your November examination.


Besides GST notes for CA Final we will soon bring to you a series of Updated Video lectures on GST coming in your upcoming exams. For this you have to keep visiting our website or Like our Facebook Page from Here.

So here is the Direct Download link of PDF copy of GST Notes for CA Final:

1 GST Notes for CA Final (Overview of GST) from ICAI Download
2 GST Notes for CA Final by Private Tutors Download



Overview of GST” has been added in CA Final syllabus Paper 8: Indirect Tax Laws in the following manner:

  • 10 marks on “Overview of GST” has been added in Section B: Service Tax (Currently 50 marks) with simultaneous exclusion of certain topics from central excise and service tax: The syllabus of CA Final Indirect Tax Laws paper after incorporating “Overview of GST” for 10 marks is given as Annexure A. The exclusions from central excise and service tax are given as Annexure B.
  • Basic knowledge on GST will be tested in the examination as the first compulsory question of 20 marks and only knowledge and comprehension based question will be asked from this topic. Thus, out of 20 marks allotted to the compulsory question, 10 marks will be allocated to GST and remaining 10 will be of central excise and customs. So you cannot Skip GST question in your CA Final exam and relevance of these GST notes for CA Final exams has been increased many folds.

Overview of GST will cover following things:-

  • An introduction to GST laws in India
  • Basic concepts relating to supply,
  • Composite and mixed supplies and charge of tax.

If you also have any GST notes for CA Final. You can share the same with us and we will post them on our website. You can mail your GST Notes to us at

Don’t forget to share this post with your friends who are still searching some good quality GST notes for CA Final and keep visiting our website for latest notes updates and study tips on CA Course.

Pro Tip: As GST will be asked in CA Final course for the first time only basic questions will be asked from candidates and that to from Study material on GST Provided by ICAI. So just revise the 34 pages study material on GST by ICAI provided by us on above link and fix your 10 Marks in upcoming CA Final Indirect tax Paper.