In GST there are provision under which we can claim refund of GST paid from government by filing specified forms and submitting required data and documents.

GST-RFD-01 : Any person claiming the refund of the tax, interest, penalty, fees paid by him has to file Form GST RFD-01 electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner except the following:

• Any specialized agency of the united nation organization
• Multilateral Financial Institution
• An organization under the United Nation (Privileges and Immunities) Act Embassy of foreign countries
• Any other person or class of persons as may be specified in this behalf by the Indian Government.
• Refund for the balance available in the electronic cash ledger may also be made through Form GSTR-3B, Form GSTR-4, and Form GSTR-7 as applicable.

In the case of goods exported, the refund claim can only be filed after the export manifest or export report is provided to the proper officer by the person in charge of the conveyance of goods.

GST-RFD-02 : The application in Form GST RFD-01 shall be deemed to be filed on the date of generation of the ARN. When the ARN is generated, the refund application along with all the supporting documents shall be transferred electronically to the jurisdictional proper officer.

The proper officer has to review and scrutinise the refund application. If the application is complete as per CGST Rules, an acknowledgement in Form GST RFD-02 should be issued within 15 days of the date of claiming the refund.

Once an acknowledgement in Form RFD-02 has been issued about a refund application, deficiency memo in Form RFD-03 cannot be issued for the said application.

GST-RFD-03 : nce the proper officer has reviewed the application and if any discrepancies are found, he has to issue deficiency memo to the applicant in the Form GST RFD-03 within 15 days of refund application.
This Form GST RFD-03 has to be issued electronically through the common portal. Once the deficiency memo has been issued, any amount of input tax credit/cash debited from electronic credit/cash ledger would be re-credited automatically.

It may be noted that the re-credit would take place automatically and no order in Form GST PMT-03 is required to be issued. After a deficiency memo has been issued, the refund application would not be further processed and a new application would have to be filed. The applicant is required to rectify the deficiencies highlighted in deficiency memo and file a new refund application electronically in Form GST RFD-01 again for the same period.

LUT : Letter of Undertaking is used to make exports without payment of tax. This needs to be furnished once for every year.