Claiming Refund for Excess Payment of Tax under GST – A Step-by-Step Guide

Overpaid GST due to an error? You’re not alone. Many businesses accidentally pay GST twice or enter the wrong tax head. Fortunately, the GST system allows you to request a refund for any excess payment of tax using Form RFD-01.

Let’s break down the process into clear steps, so you can claim your refund without confusion.

What Counts as Excess Payment of GST?

You might have paid excess tax because:

• You entered the wrong tax head (for example, CGST instead of IGST).
• You made a duplicate payment for the same tax period.
• You revised the return later but had already made the payment.

In all these cases, you can request a refund under the “Excess Payment of Tax” category on the GST portal.

Who Can Claim the Refund?

To be eligible:

• You must have paid ₹1,000 or more in excess.
• You need to file one refund application per month—combining months is not allowed.
• All returns up to the refund period must be filed before submitting the refund application.

What Documents Do You Need?

You may upload up to 10 supporting documents (each up to 5 MB) along with the application. These may include challans, reconciliations, or other supporting records requested by the officer.

Step-by-Step Guide to Filing Form RFD-01

Here’s how to claim your refund:

1. Visit www.gst.gov.in and log in.
2. Go to: Services > Refunds > Application for Refund.
3. Select “Excess Payment of Tax” as the refund reason.
4. Choose the financial year and month, then click Create.
5. Fill in the details of the excess tax you paid.
6. Select your registered bank account from the dropdown.
7. Upload the required documents.
8. Click Save. You can return to your application anytime within 15 days.
9. Click Preview to download the application in PDF format.
10. Tick the undertaking and self-declaration checkboxes.
11. Choose your authorized signatory and file using DSC or EVC.
12. Once filed, an Application Reference Number (ARN) is generated and sent to your email and mobile.

How to Track Your Refund Status

• Navigate to: Services > Refunds > Track Application Status
• OR: Download your filed application from Services > User Services > My Applications

Refund processing takes place through your jurisdictional officer, and the status is updated regularly on the portal.

Additional Tips

• File your returns regularly to avoid rejection of refund applications.
• Use Statement 7 on the portal to correctly reflect return data.
• Keep a copy of the refund form, ARN receipt, and all uploaded documents for your records.

Final Thoughts

Refunds for excess GST payments improve cash flow and simplify compliance. The process is fully online and transparent. By following the correct steps, you can avoid unnecessary delays and receive your funds quickly.

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This article is only a knowledge-sharing initiative and is based on the Relevant Provisions as applicable and as per the information existing at the time of the preparation. In no event, RMPS & Co. or the Author or any other persons be liable for any direct and indirect result from this Article or any inadvertent omission of the provisions, update, etc if any.

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