GST Compliance – Refund Claim by Unregistered Taxpayer (RFD-01)

Refund Claim by Unregistered Taxpayer (Form GST RFD-01)

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

Unregistered taxpayers, such as buyers who paid GST on cancelled contracts, can apply for refunds through Form GST RFD-01. Refunds are granted only when supplier GSTIN, invoices, and refund grounds are properly validated. This report explains the legal basis, filing process, FAQs, and a compliance checklist.

⚖️ 1. Law Basis

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

• Rule 89, CGST Rules, 2017 – Application for refund.

• Form GST RFD-01 – Refund application form for registered/unregistered persons.

🛠️ 2. Step-by-Step Process – Filing Refund (Unregistered Taxpayer)

1. Visit www.gst.gov.in → Login.

2. Navigate: Services > Refunds > Application for Refund.

3. Select reason: Refund for Unregistered Taxpayer → Click Create Refund Application.

4. System opens Form GST RFD-01 – Refund for Unregistered Taxpayer.

5. Enter Supplier GSTIN → Click Search. System auto-populates supplier details & invoices.

6. Enter invoice details and refund amount (IGST, CGST, SGST/UTGST, Cess).

   • Max 10 invoices per application.

   • Separate refund applications required for different GSTINs.

7. Select bank account number from drop-down.

8. Upload supporting documents (invoice, agreement, cancellation proof, etc.).

9. Accept Undertaking & Declaration → Proceed.

10. Aadhaar authentication/e-KYC required.

11. File with DSC/EVC.

12. ARN generated → Confirmation sent via Email/SMS.

13. Refund application forwarded to Jurisdictional Officer → Status visible under Track Application Status.

📌 3. Key Features

• ARN generated upon submission.

• Applications can be previewed/downloaded as PDF.

• Drafts can be saved for up to 15 days.

• Refunds are processed only after scrutiny by the proper officer.

• Refund disbursement done by jurisdictional authority.

❓ 4. FAQs (with Basis)

Q1. Who can file RFD-01 as an unregistered taxpayer?
An unregistered taxpayer who paid GST (e.g., advance payment for cancelled contract).

Q2. Is temporary registration required?
Yes, unregistered taxpayers must obtain temporary registration to apply.

Q3. Can I save refund application as draft?
Yes, for 15 days.

Q4. Can I preview the application?
Yes, in PDF before submission.

Q5. How can I track refund status?
Portal → Services > Refunds > Track Application Status.

Q6. Is supplier GSTIN mandatory?
Yes, refund requires supplier GSTIN.

Q7. What documents are required?
Invoices and supporting refund claim documents.

✅ 5. Compliance Checklist