Interest & Fees & Refunds

Late Fees & Interest
Late Fees & Interest on GST Returns
Delayed filing of GST attracts Late Fees. Also, Interest has to be paid on late payment of tax. Here are the details of Late Fees and Interest under GST.
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Refund Claims for Tax & ITC
Refund Claims Under GST For Tax And Input Tax Credit
Check out the exemptions and refund claims under GST for Tax and ITC. Find out the situations for payment of refund to applicant.
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Refund of excess GST paid
How to claim refund of excess GST paid?
Any excess GST Paid when filing GST Return can be claimed as a refund by filing RFD - 01. Here is how you can file RFD - 01 on GST Portal/ GSTN.
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CGST Rules for Refund
CGST Rules: Chapter 10 – Refund
Let us look at chapter 10 of CGST rules - Refund. This text is taken from http://www.cbec.gov.in/resources//htdocs-cbec/gst/cgst-rules-01july2017%20.pdf
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Statements to be annexed with the Application
Clarification on Statements to be Annexed With the Application for Refund
Clarification on Statements to be Annexed with the application for refund  There are 7 different statements depending on the reason for claiming the refund.
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Inverted Duty Structure
Inverted Duty Structure under GST
Inverted duty structure or Inverted rate structure is a case where GST rates on Inputs materials is more than outward supplies. Know what are the implications and issues.
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GST RFD-01 & RFD-01A
GST RFD-01 & RFD-01A - Format of Forms, Applicability, Time Limit
Clarification on the format of Form GST RFD-01 is crucial as it covers the format of application for the refund under GST.
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Forms for Application of Refund
Forms for application of refund under GST
Check out the forms GST RFD-01, RFD-02, RFD-03 to be filed for claiming of refund, acknowledgment, and examination under GST.
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Format of Form RFD-02
Format of Form RFD-02 – Acknowledgment of Refund
The acknowledgment for the refund claimed appears in the form GST RFD-02. This article details the nuances of this acknowledgement section.
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Provisional order for refund
GST refund : What is a Provisional order for refund?
Know more about when RFD-04 is issued and What does it mean by the term Provisional Refund...
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Forms for Provisional Refund & United Nations Refund
Provisional Refund and United Nations Refund Application Forms
Check out the conditions to be fulfilled by the applicant for being granted provisional refund and United Nations refund application forms.
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Letter of undertaking in RFD-11
How to furnish or file letter of undertaking (LUT) in RFD-11 form on GST Portal /GSTN
Exporters can now file Letter of Undertaking(LUT) online on GST portal before exporting Goods/ services without payment of IGST
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Orders for GST Refund
Order Passed for GST Refund
Refund Forms to be submitted in case of rejection or adjustment of refund are clarified in this article. The exporter has to file GST RFD-11.
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