Declaration in RFD01 A form (Refund of Input Tax Credit of GST)
No. CLE-HO/POL/GST/17-18
March 16, 2018
Members of the Council
Sub : Declaration in RFD01 A form (Refund of Input Tax Credit of GST)
Dear Member
As you are kindly aware, the following declaration is to be given in GST Input Tax Credit refund application RFD 01 A for exporters.
DECLARATION IN RFD 01 A
I hereby declare that the goods exported are not subject to any export duty. I hereby declare that I have not taken any drawback on goods or services or both and I have not carried refund of the Integrated Tax paid on such supplies.
This RFD01 A refund application is now required to be manually submitted to the concerned GST office, so as to claim GST Input Tax Credit refund.
Section 54 of CGST Act states that there is no refund of duty in case of export of goods subject to export duty (eg raw / semi finished leathers). The exporter should not have availed DBK of central tax (ie IGST or CGST) paid on inputs/ inputs services used in export product – [current rate of DBK has only Customs portion] and Refund of IGST paid on exports should not have been applied for (refund of ITC and IGST paid on export for same shipment are mutually exclusive).
As members are aware, the Duty drawback does not cover the GST incidence on inputs, as such Refund of Input Tax Credit of GST has to be applied for separately. Hence CLE submitted a representation to change the wording “drawback on goods or services or both” in the aforesaid declaration in RFD 01 A form to “drawback of central taxes paid on goods or services or both” so as to give more clarity and to avoid interpretation problems.
We are pleased to inform you that the Government has now issued a CGST Notification No. 12/2018 dated 7th March 2018 (copy enclosed- last page of the notification may kindly be referred)
| Existing declaration | Declaration Changed vide CGST Notification No. 12/2018 dated 7th March 2018 |
|---|---|
| I hereby declare that the goods exported are not subject to any export duty. I hereby declare that I have not taken any drawback on goods or services or both and I have not claimed refund of the Integrated Tax paid on such supplies. | I hereby declare that the goods exported are not subject to any export duty. I hereby declare that I have not availed any drawback of Central Excise Duty/Service Tax/ Central Tax on Goods or Services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. |
Members may please note the above.
Thanks and regards
R. Ramesh Kumar
Executive Director