Refund File 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.
A refund claim is decided on its file. The application form carries almost no information; the annexures carry all of it. Assembling them before filing is the difference between an acknowledgement in fifteen days and a deficiency memo that restarts the clock.
Nine items: the statement for the category, the computation working, the credit ledger extract, the export or SEZ evidence, the realisation evidence, the undertaking or certificate on incidence, the bank account validation, the reconciliation to the returns, and the relevant date computation. Each answers a question the officer will otherwise ask in RFD-03.
1. The statement for the category
Rule 89(2) prescribes a statement per category — shipping bills and export invoices for exports of goods, invoice numbers and endorsement evidence for SEZ supplies, invoices received and issued for a claim of unutilised credit.
The portal generates a template. Use it, and reconcile it to the return data before uploading. A statement that does not tie to GSTR-1 will be queried.
2. The computation working
Rule 89(4) or Rule 89(5), laid out term by term, with each figure traced to a source:
- Net ITC to the GSTR-3B Table 4 working, split between inputs, input services and capital goods;
- turnover of zero-rated supply to GSTR-1 Table 6A and the shipping bill data, with the 1.5 times cap tested;
- Adjusted Total Turnover to the books, with exempt supplies excluded;
- tax payable on inverted rated supply, for a Rule 89(5) claim.
Rule 89(4): the zero-rated formula → · Rule 89(5): the inverted duty formula →
3. The credit ledger extract
For the period, showing the opening balance, credits, debits and closing balance per head.
Rule 89(3) debits the ledger by the amount claimed on filing, so the extract must show sufficient balance at that moment. A claim exceeding the available balance fails at submission.
4. Export or SEZ evidence
Exports of goods: shipping bills, the EGM or departure manifest confirmation, and the GSTR-1 Table 6A to shipping bill reconciliation — GSTIN, shipping bill number and date, port code, invoice number and date, taxable value and IGST. Rule 96 →
Exports of services: invoices with the prescribed endorsement, and the contract or purchase order establishing the recipient's location outside India. Export and SEZ invoice endorsements →
SEZ supplies: the specified officer's endorsement that the goods were admitted in full for authorised operations, or that the services were received for them; proof of payment by the SEZ recipient for services; and the declaration that the SEZ entity has not availed credit.
5. Realisation evidence
FIRC or eBRC for exports of services and for goods where realisation is relevant.
Two purposes: it evidences receipt in convertible foreign exchange for the s.2(6) export test, and it establishes the relevant date for services under Explanation (c) to s.54. It is also the record that manages Rule 96B exposure on goods. Rule 96B →
6. The undertaking or certificate
Below ₹2 lakh — a declaration that the incidence was not passed on.
Above ₹2 lakh — a CA or CMA certificate in Annexure 2 of RFD-01.
Neither, where the claim falls in s.54(8)(a) to (f) — exports, unutilised credit, supply not provided, s.77, incidence not passed on, or a notified class. Section 54(8) →
Knowing which applies avoids both an unnecessary certificate and a missing one.
7. Bank account validation
Rule 92(4) requires the payment order in RFD-05 to credit the amount to a bank account mentioned in the registration particulars. An account that is not validated on the portal, or has been closed, stops the disbursement after sanction.
Validate before filing, not after. Rule 10A: bank account details →
8. Reconciliation to the returns
The claim is drawn from the returns and must agree with them:
- GSTR-1 outward supply values against the statement;
- GSTR-3B credit availed against Net ITC;
- GSTR-2B against the inward supply invoices in the statement;
- the annual return where the claim spans a completed year.
A difference here is the most common single cause of a deficiency memo.
9. The relevant date computation
Which of the eleven starting points applies, and the resulting last date. Recorded in the file, so that the limitation position is visible and not discovered at rejection. The relevant date →
Two rules of sequencing
Do not bunch across financial years. A refund application must relate to a period within a single financial year. Claims spanning two years are split.
Do not let periods age. For unutilised credit, the relevant date is the due date of the s.39 return for each period, so the clock runs period by period. Filing quarterly, or at least half-yearly, avoids losing the oldest months.
Key takeaways
- The claim is decided on the annexures, not the form.
- Statement, computation, ledger extract, export evidence, realisation evidence, incidence document, bank validation, return reconciliation and relevant date — nine items.
- The credit ledger is debited on filing, so the balance must be sufficient at that moment.
- The certificate is not required for s.54(8)(a) to (f) claims, whatever the amount.
- Validate the bank account before filing.
- Do not bunch across financial years, and do not let periods age.
Read next
- GST Refund Checklist: Documents Required for Each Type
- Rule 89(1) and (2): Who Applies, and With What Evidence
- Rules 90 and 92: Acknowledgement, Deficiency and Sanction
- The Relevant Date: Eleven Starting Points for Two Years
Need a hand with this claim? Our team handles the computation, RFD-01 filing and follow-up to sanction — see GST refund filing service.
Disclaimer: Positions stated as on 5 September 2026, based on the CGST Act and Rules as amended to 31 March 2026 (ICAI Bare Law, 12th edition) and the ICAI Handbook on Refunds under GST (January 2026).