Documents Required for GST Refund

The application of refund claim shall be accompanied by any of the following documentary evidences:

In case amount of refund claimed does not exceed Rs. 2,00,000 –

  • A declaration to establish that incidence of tax, interest or any  other amount claimed as refund has not been passed on to any  other person in a case where the amount of refund claimed does not exceed ₹2 lakh. 


In case amount of refund claimed exceed Rs. 2,00,000 –

  • The reference number of the order and a copy of the order passed by the proper officer or an Appellate Authority or Appellate Tribunal or Court.

  • A statement containing the number and date of invoices and the relevant BRC/FIRC in a case where the refund is on account of export of 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 along with the evidence regarding goods admitted in full for authorized operations as endorsed by the specified officer of SEZ in case of supply of goods made to a SEZ unit or a SEZ developer.

  • A statement containing the number and date of invoices, the evidence regarding receipt of services for authorized operations as endorsed by the specified officer of SEZ, and the details of payment, along with proof thereof, made by the recipient to the supplier for authorized operations, in a case where the refund is on account of supply of services made to a SEZ unit or a SEZ developer.

  • A declaration to the effect that the SEZ unit or the SEZ developer has not availed of the ITC 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 SEZ unit or a SEZ developer.

  • A statement containing the number and the date of the invoices received and issued during a tax period in a case where the claim pertains to refund of any unutilised ITC accumulated on account  of inverted duty structure, [output supplies being other than nil- rated or fully exempt supplies].

  • 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 the finalisation 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.


Certificate by a Chartered Accountant or a Cost Accountant Where the amount of refund claimed exceeds ₹2 lakh a Certificate by a Chartered Accountant or a Cost Accountant to the effect that there is not unjust enrichment in  the case of the applicant [i.e. incidence of  tax, interest or any other amount claimed as refund has not been passed on to any other person.

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