GST Payments and Refunds

Usually when the GST paid is more than the GST liability a situation of claiming GST refund arises. Under GST the process of claiming a refund is standardized to avoid confusion. The process is online and time limits have also been set for the same. The refund application has to be made in Form RFD 01 within 2 years from relevant date. The form should also be certified by a Chartered Accountant.

Benefits of GST

Benefits of GST

  • Removing cascading tax effect
  • Entities engaginHigher threshold for registration
  • Composition scheme for small businesses
  • Simpler online procedure under GST.
  • Lesser number of compliances
  • Regulating the unorganized sector
  • Defined treatment of E-Commerce
  • Increased efficiency of logistics.


  1. Documents Required for GST Refunds
    1. Account Credential
    2. DSC


Yes, it’s mandatory to file Form GSTR-9 for normal taxpayers.

You are required to file both Form GSTR-9 and Form GSTR-9A for the respective period. The period during which the taxpayer remained as composition taxpayer, Form GSTR-9A is required to be filed. And, for period for which the taxpayer is registered as normal taxpayer, Form GSTR-9 is required to be filed.

Yes, the annual return needs to be filed even if the taxpayer has got his registration cancelled during the said financial year.


Taxpayer cannot see the link of Final return in path Services à Returns à Final Return in order to file Form GSTR-10, if the application for cancellation of registration has not been filed by the taxpayer or cancellation order has not been issued.

Pre-conditions for filing of Form GSTR-10 are: Valid User ID and password. Applied for cancellation of registration and order has been issued for cancellation of registration or in case of Suo-moto cancellation by tax authorities, an order has been issued for cancellation of registration.

One can launch the GSTR-11 Offline Tool by double clicking the downloaded GSTR_1 1_Offline_Utility.xls sheet.

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