GSTGuide

GST: How to file the application for refund of excess balance in Electronic Cash Ledger?

Hello!

In this editorial, we are going to tell you the steps of filing the GST refund of excess balance in Electronic Cash Ledger. 

Please read the article till the end to know about the steps.

To file the application for refund of excess balance in Electronic Cash Ledger on the GST Portal, perform the following steps:

  1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.
  2. Click the Services > Refunds > Application for Refund command.

CapturedImg87 TaxClue

  1. The Select the refund type page is displayed. Select the reason as Refund of Excess Balance in Electronic Cash Ledger option.
  2. Click the CREATE REFUND APPLICATION button.

image173 TaxClue

  1. The GST RFD-01 – Excess Balance in Electronic Cash Ledger page is displayed.

screencapture trngrefund gst gov in refunds auth reasons exbclnew 2018 10 26 16 17 32 TaxClue

  1. Balance amount available in Electronic Cash Ledger is auto-populated in Form GST RFD-01.

CapturedImg435 TaxClue

  1. Enter the amount of Refund to be claimed for Integrated Tax, Central Tax, State/ UT Tax and Cess in table “Refund Claimed”. The amount of refund to be claimed cannot be more than the balance amount available in Electronic Cash Ledger.
  2. You can click the hyperlink Click to view Electronic Liability Ledger to view details of Electronic Liability Ledger that displays your liabilities/ dues of Returns and other than Returns.

CapturedImg438 TaxClue

8.1. Click the GO BACK TO REFUND FORM to return to the refund application page.

CapturedImg437 TaxClue

  1. Select the Account Number from the Select Account Number drop-down list.

CapturedImg439 TaxClue

Note: In case you are a casual or NRTP taxpayer for whom the registration was cancelled and wants to claim refund, you can login to the GST Portal using TRN (Temporary Reference Number) and enter Bank details as shown in the sample screenshot below.

image208 TaxClue

image209 TaxClue

  1. Under section upload Supporting Documents,you can upload supporting documents (if any).
  2. Enter the Document Description.
  3. Click the ADD DOCUMENT button.
  4. Click the Delete button, in case you want to delete any document.

CapturedImg343 TaxClue

Also read: How to submit Refund Pre-Application Form?

  1. Click the SAVE button.

screencapture trngrefund gst gov in refunds auth reasons exbclnew 2018 10 26 16 24 28 TaxClue

  1. A success message is displayed that “Your application has been saved. You can retrieve this application and submit within 15 days from today. You can access the Application from Services > Refunds > My Saved/Filed Applications and file on the GST Portal.”

screencapture trngrefund gst gov in refunds auth reasons exbclnew 2018 10 26 16 25 27 TaxClue

  1. Click the PREVIEW button to download the form in PDF format.
  1. Form is downloaded in the PDF format.

CapturedImg440 TaxClue

  1. Click the PROCEED button.

screencapture trngrefund gst gov in refunds auth reasons exbclnew 2018 10 26 16 26 42 TaxClue

  1. Select the Declaration checkbox.
  2. In the Name of Authorized Signatory drop-down list, select the name of authorized signatory.
  3. Click the FILE WITH DSC or FILE WITH EVC button.

CapturedImg441 TaxClue

22 (a) In Case of DSC:

22.1. Click the PROCEED button.

22.2. Select the certificate and click the SIGN button.

22 (b) In Case of EVC:

22.1. Enter the OTP sent to email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.

CapturedImg80 TaxClue

  1. The success message is displayed and status is changed to Submitted.Application Reference Number (ARN)receipt is downloaded and also sent on your e-mail address and mobile phone number. Click the PDF to open the receipt.

Notes:

  • The system 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.
  • Filed applications (ARNs) can be downloaded as PDF documents using the My Saved/Filed Applications option under Refunds.
  • Filed applications can be tracked using the Track Application Status option under Refunds.
  • Once the ARN is generated on filing of refund application in Form RFD-01, the refund application along with the documents attached while filing the form would be assigned to Refund Processing Officer for processing the refund. Taxpayer can track the status of refund applications using track status functionality.
  • The application will be processed and, a refund will be disbursed by the Jurisdictional Authority after scrutiny.
  • The disbursement is made once the concerned Tax Official processes and sanctions the refund application.

CapturedImg443 TaxClue

  1. ARN receipt is displayed.

CapturedImg444 TaxClue

  1. Navigate to ServicesLedgersElectronic Cash Ledger to view the debit entry in the Electronic Cash Ledger for the amount claimed as a refund.

CapturedImg83 TaxClue

  1. The Electronic Cash Ledger is displayed.Click the Electronic Cash Ledger link.

CapturedImg445 TaxClue

  1. Select the From and To date using the calendar to select the period for which you want to view the transactions of Electronic Cash Ledger.
  2. Click the GO button.

CapturedImg446 TaxClue

  1. The Electronic Cash Ledger details are displayed. Notice the debit entry in the Electronic Cash Ledger for the amount claimed as refund. You can click the link under major heads to view details.

CapturedImg447 TaxClue

  1. The minor head details are displayed. Click the Close button.

image1 TaxClue


Ref: gst.gov.in

Pradeep Sharma

Hi, I am Pradeep Sharma. I am a CS Student.

Related Articles

Leave a Reply

Back to top button
TaxClue We would like to show you notifications for the latest news and updates.
Dismiss
Allow Notifications