GST Refund Application Working Paper

GST REFUND APPLICATION WORKING PAPER

Entity: ___ · GSTIN: ___ · Financial year ended: ___

RFD-01 documentation checklist

• Form RFD-01 filed on the GST portal with the correct refund category selected — each category has its own supporting-statement annexure (e.g. Statement 3 for export of services without payment of tax, Statement 1A for inverted duty structure).
• Letter of Undertaking (LUT) in force for the relevant period, for export made without payment of integrated tax.
• Bank Realisation Certificate (BRC) / Foreign Inward Remittance Certificate (FIRC) obtained for export of services, evidencing receipt of consideration in convertible foreign exchange (or permitted currency).
• Statement of invoices and a self-declaration/CA certificate where the refund amount exceeds the threshold requiring one (verify the current threshold — refunds below it accept a self-declaration instead).
• Where the claim is for accumulated ITC on account of an inverted duty structure, the computation follows the prescribed formula under the CGST Rules (net ITC on inputs, adjusted turnover, and tax payable on such turnover) — not a simple accumulated-credit balance.

This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.

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