GST Refund Declaration Form explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
There is no single "GST refund declaration form". Each refund category in FORM GST RFD-01 needs its own set of declarations, and most are completed online on the refund screen. This guide lists which declaration goes with which refund and gives a specimen wording you can adapt.
The declarations sit inside FORM GST RFD-01 and depend on the refund type. The usual ones are the declaration under the proviso to section 54(3) (no drawback of central tax and no IGST refund on the same supplies), the declaration under section 54(3)(ii) for inverted duty, the declaration under Rule 89(2)(f) for SEZ supplies, the declaration under Rule 89(2)(g) for deemed exports, and the unjust-enrichment self-declaration under Rule 89(2)(l) for claims up to ₹2 lakh. Above ₹2 lakh, where unjust enrichment applies, a CA or cost accountant certificate (Annexure 2) replaces the self-declaration.
Which declaration goes with which refund
The CBIC's master refund circular lists, category by category, the statements, declarations, undertakings and certificates that must accompany RFD-01. The ICAI Refunds Handbook (January 2026) reproduces that list. In summary:
| Refund type | Declarations required |
|---|---|
| Export of goods/services without payment (LUT) | Declaration under proviso to s.54(3); undertaking re s.16(2)(c); undertaking re s.16 IGST read with Rule 96B |
| Export of services with payment of IGST | Declaration under proviso to s.54(3); undertaking re s.16(2)(c) |
| Supplies to SEZ without payment | Declaration under Rule 89(2)(f); undertaking re s.16(2)(c); Rule 89(2)(l) self-declaration or 89(2)(m) certificate |
| Supplies to SEZ with payment | Declaration under proviso to s.54(3); declaration under Rule 89(2)(f); s.16(2)(c) undertaking; 89(2)(l)/(m) |
| Inverted duty structure | Declaration under proviso to s.54(3); declaration under s.54(3)(ii); s.16(2)(c) undertaking; 89(2)(l)/(m) |
| Deemed exports (supplier or recipient) | Declaration under Rule 89(2)(g); s.16(2)(c) undertaking; 89(2)(l)/(m) |
| Excess payment of tax, order-based refunds, "any other" | s.16(2)(c) undertaking; 89(2)(l)/(m) |
The undertakings are a separate topic and are covered in our GST refund undertaking format guide. This article covers the declarations. If you want a second pair of eyes on the full application before you file, our GST refund process support team works through the declaration set with you for your category.
Specimen 1: Declaration under the proviso to section 54(3)
Section 54(3) now carries one operative proviso: no refund of input tax credit if the supplier avails drawback of central tax or claims refund of the IGST paid on the same supplies. The older limb barring refund where exported goods suffer export duty was moved out of the proviso by the Finance (No. 2) Act, 2024 with effect from 01.11.2024, into a new section 54(15), which now bars both the ITC refund and the IGST refund on zero-rated goods subjected to export duty. The portal label may still say "second and third proviso", but the substance you declare is the drawback and IGST-refund point, and your goods must not be subject to export duty.
Specimen (adapt before use). I/We hereby declare that, in respect of the supplies covered by this refund claim for the period ____ to ____, I/we have not availed drawback in respect of central tax and have not claimed refund of the integrated tax paid on such supplies. Name of authorised signatory: ______ Designation: ______ Date: ______
Drawback limited to customs duties does not block the ITC refund. The master circular clarified this from 01.10.2017, when the all-industry drawback rates stopped including a GST component.
Specimen 2: Declaration under section 54(3)(ii) (inverted duty)
Inverted-duty refund is not available where the output supplies are nil-rated or fully exempt. The declaration confirms that.
Specimen (adapt before use). I/We hereby declare that the refund of input tax credit claimed in this application for the period ____ does not include any input tax credit availed on inputs used in making nil-rated or fully exempt supplies, and that the credit claimed has accumulated because the rate of tax on inputs is higher than the rate of tax on output supplies.
Specimen 3: Declaration under Rule 89(2)(f) (SEZ supplies)
Rule 89(2)(f) needs "a declaration to the effect that tax has not been collected from the Special Economic Zone unit or the Special Economic Zone developer".
Specimen (adapt before use). I/We hereby declare that tax has not been collected from the SEZ unit/SEZ developer ______ (name, GSTIN) in respect of the supplies covered by invoices listed in Statement 5/Statement 4 of this application.
Specimen 4: Declaration under Rule 89(2)(g) (deemed exports)
For deemed exports, the claimant declares that the refund is limited to the invoices listed in Statement 5B. Where the recipient claims, it also declares that the supplier has not claimed refund on the same supplies.
Specimen (adapt before use). I/We hereby declare that refund has been claimed only for the invoices detailed in Statement 5B for the tax period ____, and that the supplier/recipient (strike out whichever does not apply) has not claimed refund in respect of the said supplies.
Specimen 5: Self-declaration under Rule 89(2)(l) (unjust enrichment, up to ₹2 lakh)
Rule 89(2)(l) requires a declaration that the incidence of tax, interest or any other amount claimed has not been passed on to any other person, where the claim does not exceed ₹2 lakh. Above ₹2 lakh, Rule 89(2)(m) requires a certificate from a chartered accountant or cost accountant in Annexure 2 of RFD-01. See the CA certificate for GST refund format.
Specimen (adapt before use). I/We hereby declare that the incidence of tax, interest or any other amount claimed as refund in this application, amounting to ₹______ for the period ____, has not been passed on to any other person.
Two points trip people up:
- Cases outside unjust enrichment. The proviso to Rule 89(2)(l) says the declaration is not required for cases under section 54(8)(a), (b), (c), (d) or (f). That covers exports, unutilised ITC, supplies not provided, s.77 refunds and notified classes. The circular checklist still shows it for some ITC categories, so the portal may ask for it anyway. Furnishing it does no harm.
- Excess cash-ledger balance. Circular 166/22/2021-GST clarifies that neither the 89(2)(l) declaration nor the 89(2)(m) certificate is needed, because unjust enrichment does not apply.
Specimen 6: Non-prosecution self-declaration for provisional refund
For zero-rated claims seeking provisional refund, the supporting-documents list asks for a self-declaration linked to Rule 91(1). It confirms that you have not been prosecuted, in the five years before the tax period, for an offence where the tax evaded exceeds ₹250 lakh. Since 01.10.2025 the RFD-04 order itself is issued within 7 days of acknowledgement on system-based risk evaluation. Higher-risk applicants may not get it.
Specimen (adapt before use). I/We hereby declare that during the five years immediately preceding the tax period ____ to which this claim relates, I/we have not been prosecuted for any offence under the Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty lakh rupees.
Verification
Every RFD-01 closes with a verification by the authorised signatory, signed with DSC or EVC.
Specimen (adapt before use). I/We ______ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.
Practical tips
- Complete the declarations online. The declarations are part of RFD-01, so they are not normally separate paper documents. Some officers still ask for a signed copy on letterhead during scrutiny, so keep one ready.
- Match the period. A declaration naming a different period from the application is a routine ground for a deficiency memo in RFD-03.
- Keep the evidence behind it. A declaration is only as good as the records supporting it: drawback claims, SEZ endorsements, pricing that shows tax was not recovered.
Need help with your refund declarations?
Getting the declaration set wrong usually costs you a deficiency memo and a fresh filing. If you want us to check your category-wise declarations, statements and certificate before you submit, see our GST refund process service. You can also estimate the ITC refund first with the GST refund calculator.
Key takeaways
- Declarations are category-specific and filled inside FORM GST RFD-01. There is no single universal form.
- The section 54(3) proviso declaration now covers drawback of central tax and IGST refund. The export-duty limb was omitted from 01.11.2024.
- The Rule 89(2)(l) self-declaration covers claims up to ₹2 lakh. Above that, a CA/CMA certificate in Annexure 2 is needed where unjust enrichment applies.
- Excess cash-ledger refunds need neither the declaration nor the certificate (Circular 166/22/2021-GST).
- Specimens here are templates. Adapt names, periods and amounts to your claim.
Read next
- GST refund undertaking format
- CA certificate for GST refund: format
- Rule 89(2): documentary evidence for a refund claim
- GST refund checklist: documents for each type
Disclaimer: Positions stated as on 30 September 2026, based on the CGST Act and Rules as amended, the Finance Act 2026, and the ICAI Handbook on Refunds under GST (January 2026). Verify current notifications before filing.