Application for refund of tax, interest, penalty, fees or any other amount :
Any person, except the persons covered by notification issued under section 55 (UN Agencies, Embassies), claiming refund of any tax, interest, penalty, fees or any other amount paid by him, may file an application in form GST RFD-01electronically through the Common Portal either directly or through a Facilitation Centre – Rule 1(1) of Refund Rules.
Any claim for refund relating to balance in the electronic cash ledger in accordance with the provisions of section 49(6) may also be made through the return furnished for the relevant tax period in form GSTR-3, form GSTR-4 or form GSTR-7, as the case may be:- first proviso to Rule 1(1) of Refund Rules.
In case of export of goods, application for refund shall be filed only after the export manifest or an export report, as the case may be, is delivered under section 41 of the Customs Act, 1962 in respect of such goods – second proviso to Rule 1(1) of Refund Rules.
In respect of supplies to a Special Economic Zone unit or a Special Economic Zone developer, the application for refund shall be filed by the supplier of goods after such goods have been admitted in full in the Special Economic Zone for authorized operations, as endorsed by the specified officer of the Zone – third proviso to Rule 1(1) of Refund Rules.
In respect of supplies to a Special Economic Zone unit or a Special Economic Zone developer, the application for refund shall be filed by the supplier of services along with such evidence regarding receipt of services for authorized operations as endorsed by the specified officer of the Zone – fourth proviso to Rule 1(1) of Refund Rules.
In respect of supplies regarded as deemed exports, the application shall be filed by the recipient of deemed export supplies- fifth proviso to Rule 1(1) of Refund Rules.
Refund of any amount, after adjusting the tax payable by the applicant out of the advance tax deposited by him under section 27 (casual taxable person or non-resident taxable person) at the time of registration, shall be claimed either in the last return required to be furnished by him or only after furnishing of the said last return – sixth proviso to Rule 1(1) of Refund Rules.