Refund by Recipient of Deemed Exports (Form GST RFD-01A)

Edition: September 2025
Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Taxpayers must verify with the CGST/SGST Acts, Rules, and GSTN updates.

✍️ Preface

Supplies notified as Deemed Exports (e.g., Advance Authorisation, EPCG Authorisation, EOU, supply of gold by banks/PSUs) are eligible for refund. The recipient of such supplies can file refund application in Form GST RFD-01A if supplier has not claimed refund. This report explains the law basis, filing process, FAQs, and compliance checklist.

⚖️ 1. Law Basis

• Section 54, CGST Act, 2017 – Refund of tax.

• Rule 89(1), CGST Rules, 2017 – Refund application.

• Notification No. 48/2017-Central Tax – Notified categories of deemed exports.

🛠️ 2. Step-by-Step Process – Filing Refund Application

1. Login → www.gst.gov.in → Services > Refunds > Application for Refund.

2. Select refund type: On account of Refund by Recipient of deemed export.

3. Click CREATE REFUND APPLICATION.

4. Download Offline Utility – Statement 5B.

   • Enter invoice, debit note/credit note details of inward supplies received.

   • Validate & Calculate → Correct errors if any.

   • Generate JSON file.

5. Upload Statement 5B JSON on portal → Validate statement.

6. Fill refund amount (system validates against Electronic Credit Ledger).

   • Refund deducted first from IGST balance, then equally from CGST & SGST if insufficient, cess separately.

7. Upload supporting documents (up to 15 files, 5 MB each).

8. Tick declaration & undertaking → Select Authorized Signatory → File with DSC/EVC.

9. ARN generated → Acknowledgement sent via SMS/Email.

10. Debit entry created in Electronic Credit Ledger.

📌 3. Key Features

• Statement 5B mandatory; validated with supplier’s GSTR-1 data.

• One invoice can be used only once (except if application withdrawn or deficiency memo issued).

• Nil refund filing not required under this category.

• Saved applications valid for 15 days.

• Refund applications processed by Jurisdictional Officer after ARN generation.

❓ 4. FAQs (with Basis)

Q1. What are deemed exports?
Supplies notified by Government where goods do not leave India, payment is in INR/Convertible Foreign Exchange, and goods manufactured in India.

Q2. Who can file refund application?
Recipient of deemed exports, provided supplier has not claimed refund.

Q3. Is NIL refund filing required?
No, NIL refund filing not required under this category.

Q4. Which documents are mandatory?
Statement 5B (invoice/debit/credit notes), supporting docs notified under CGST Rules.

Q5. Can same invoice be used again?
No, unless earlier application withdrawn or deficiency memo issued.

Q6. How is refund processed?
ARN generated → Application assigned to Refund Officer → Scrutiny → Refund disbursed to bank account.

✅ 5. Compliance Checklist