Documents required for GST refund application
Every GST refund claim needs the RFD-01 application, a statement of relevant invoices matching the refund category, and category-specific supporting evidence — shipping bills or FIRC/BRC for exports, inward-outward supply statements for inverted duty claims, or minimal proof for cash ledger refunds. Above a prescribed claim value, a certificate from a practising CA or cost accountant (or a self-declaration below that threshold) is typically also required, though the exact threshold is set by notification and worth reconfirming before filing.
Documents common to every refund claim
Regardless of category, every claim requires the RFD-01 application itself, a declaration that the incidence of tax hasn't been passed on to another person (unjust enrichment), bank account details for the refund to be credited to, and — where applicable — a certificate from a practising Chartered Accountant or Cost Accountant certifying the same, or a self-declaration for smaller claim values as prescribed under the rules.
Documents for export refunds (without payment of tax)
Export refund claims require a statement of export invoices, the corresponding shipping bill or bill of export numbers for goods (validated against customs records), or Bank Realisation Certificates/Foreign Inward Remittance Certificates for services, and a copy of the accepted Letter of Undertaking covering the period of export.
Documents for inverted duty structure refunds
These claims require a statement of inward supplies (purchases) and outward supplies (sales) for the period, invoice-wise, along with a declaration on how the net ITC and adjusted turnover figures were computed, since the department typically cross-checks these against the taxpayer's GSTR-1, GSTR-3B, and GSTR-2B for the same period.
Shunya's CA team handles GST refund filing end to end — eligibility check, RFD-01 filing, and follow-up until credited.
Talk to a CA →Documents for cash ledger and other refunds
A refund of excess balance in the electronic cash ledger typically needs minimal supporting documentation beyond the RFD-01 itself, since there's no input tax credit to verify — mainly proof of the excess deposit and a declaration of correctness. SEZ-related refunds additionally require an endorsement from the SEZ authorised officer confirming receipt of goods or services for authorised operations.
Getting the paperwork right the first time
Because refund applications on the GST portal are processed by an officer who reviews the uploaded documents against the declared figures, inconsistent or incomplete documentation is one of the most common reasons a claim gets stuck in a deficiency memo rather than being processed outright. Assembling the full document set before filing, rather than responding to requests after submission, generally leads to a smoother and faster outcome.
Is a CA certificate mandatory for every GST refund claim?
Not for every claim — GST rules prescribe a claim-value threshold below which a self-declaration by the taxpayer is sufficient, and a certificate from a practising CA or Cost Accountant is required only above that threshold. Because this threshold is set by notification and can be revised, it's worth confirming the current figure at the time of filing rather than assuming a fixed number.
This article is for general information only. For your specific situation, consult a practicing CA.
Get your refund, the easy way
Shunya's CA team handles GST refund filing end to end — eligibility check, RFD-01 filing, and follow-up until credited.
Get Started →