FAQs for Refund of Excess Amount from the Electronic Cash Ledger

1. How can I claim refund of excess amount available in Electronic Cash ledger?

  1. Login to GST portal for filing refund application under refunds section.
  2. Navigate to Services > Refunds > Application for Refund option.
  3. Select the reason of Refund as ‘Refund on account of excess balance in cash ledger’. File refund application in GST RFD-01A.
  4. The amount available in Electronic Cash Ledger would be auto-populated in the refund application in a matrix.
  5. Mention the amount of refund to be claimed in GST RFD-01A in refund claimed table and file the form.

Recommended: How to Get GST Refund of Excess Balance in GST Electronic Cash Ledger?

2. What is the amount limit for claim of refund in case of “Refund of excess amount from the cash ledger”?

There is no minimum limit restriction for refund of excess amount in Electronic Cash Ledger.

3. What are the relied upon documents which I have to upload with refund application on account of excess payment of tax?

You have to upload documents as are required to be filed along with Form RFD-01A, as notified under CGST Rules or Circulars issued in the matter and other such documents the refund sanctioning authority may require.

Taxpayers have an option to upload 4 documents with the refund application, of size up to 5 MB each. Any supporting document can be uploaded by the taxpayer, if required.

4. To whom should I file my application with?

The taxpayer shall file the refund application in Form GST RFD-01A on GST portal. Taxpayer shall choose ground of refund as “Refund of excess balance in Electronic Cash Ledger” for claiming refund. After filing, refund application shall be assigned to Refund Processing Officer and refund applicant can track the status of refund application.

5. Can I save the application for refund?

Application for refund can be saved at any stage of completion for a maximum time period of 15 days from the date of creation of refund application. If the same is not filed within 15 days, the saved draft will be purged from the GST database.

Note: To view your saved application, navigate to Services > Refunds > My Saved/Filed Applications option.

6. Do I need to upload any statement for claiming refund?

No statement template is required to be uploaded for claiming refund. You need to mention the refund to be claimed details in the refund application screen while filing refund application.

7. How will I know the balance available in my Electronic Cash Ledger?

Balance amount available in your Electronic Cash Ledger is auto-populated in Form GST RFD-01A. You can enter the amount of Refund to be claimed for Integrated Tax, Central Tax, State/ UT Tax and Cess in table “Refund Claimed”.

However, the amount of refund to be claimed cannot be more than the balance amount available in Electronic Cash Ledger.

8. Can I preview the refund application before filing?

Yes, you can preview the refund application in PDF format to check for any inconsistency or discrepancy before filing on the GST Portal.

9. How can I track the status of application for refund?

To track your filed application, navigate to Services > Refunds > Track Application Status option.

10. What is ARN?

Once the refund application is filed, Application Reference Number (ARN) receipt would be generated and ARN would be sent to your registered e-mail address and mobile number.

11. How can I download the ARN?

To download Filed applications (ARNs) PDF documents navigate to Services > Refunds > My Applications command.

12. Where can I download my filed refund application?

Navigate to Services >User Services >My Applications link to download your filed refund application.

13. What happens when refund application in case of “Refund of excess balance from Electronic Cash Ledger” is filed?

  • GST Portal generates an ARN and displays it in a confirmation message, indicating that the refund application has been successfully filed.
  • GST Portal sends the ARN to e-mail and SMS of the registered taxpayer.
  • GST Portal also makes a Debit entry in the Electronic Cash Ledger for the amount claimed as refund.

14. Whether there is any ledger entry on filing refund application?

Yes, there is a debit entry in Electronic Cash Ledger for the amount claimed as refund. The ledger entry would be posted to Electronic Cash Ledger only after filing of refund application.

15. When/ how will the refund Form RFD-01A be processed?

Once the ARN is generated on filing of refund application in Form RFD-01A, the refund application along with the documents attached while filing the form would be assigned to Jurisdictional Refund Processing Officers for processing the refund. Tax payer can track the status of refund application using track status functionality.

The application will be processed and refund will be disbursed by the Jurisdictional Authority after scrutiny.

Categories FAQ, GST

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