Documents to be filed with refund claim :
The application for refund under rule 1(1) shall be accompanied by any of the following documentary evidences, as applicable, to establish that a refund is due to the applicant:
(a) the reference number of the order and a copy of the order passed by the proper officer or an appellate authority or Appellate Tribunal or court resulting in such refund or reference number of the payment of the amount specified in section 107(6) and section 112(8) claimed as refund;
(b) a statement containing the number and date of shipping bills or bills of export and the number and date of relevant export invoices, in a case where the refund is on account of export of goods;
(c) a statement containing the number and date of invoices and the relevant Bank Realization Certificates or Foreign Inward Remittance Certificates, as the case may be, in a case where the refund is on account of export of services;
(d) a statement containing the number and date of invoices as prescribed in rule Invoice 1 along with the evidence regarding endorsement specified in the third proviso to sub-rule (1) in case of supply of goods made to a Special Economic Zone unit or a Special Economic Zone developer;
(e) a statement containing the number and date of invoices, the evidence regarding endorsement specified in the fourth proviso to sub-rule (1) and the details of payment, along with proof thereof, made by the recipient to the supplier for authorized operations as defined under the Special
Economic Zone Act, 2005, in a case where the refund is on account of supply of services made to a Special Economic Zone unit or a Special Economic Zone developer;
(f) a statement containing the number and date of invoices along with such other evidence as may be notified in this behalf, in a case where the refund is on account of deemed exports.
(g) a statement in Annex 1 of form GST RFD-01containing the number and date of invoices received and issued during a tax period in a case where the claim pertains to refund of any unutilized input tax credit under section 54(3) where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies, other than nil-rated or fully exempt supplies;
(h) the reference number of the final assessment order and a copy of the said order in a case where the refund arises on account of finalisation of provisional assessment;
(i) a declaration to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed does not exceed two lakh rupees. However, a declaration is not required to be furnished in respect of cases covered under sections 54(8)(a), 54(8)(b), 54(8)(c) or 54(8)(d) of CGST Act.
(j) a Certificate in Annex 2 of form GST RFD-01 issued by a chartered accountant or a cost accountant to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed exceeds two lakh rupees: However, a declaration is not required to be furnished in respect of cases covered under sections 54(8)(a), 54(8)(b), 54(8)(c) or 54(8)(d) of CGST Act.
Meaning of invoice where service not provided – For purpose of section 54(8)(c) of CGST Act, “invoice” means invoice conforming to the provisions contained in section 31 [This covers cases where service has not been provided and invoice either not issued or refund voucher issued. This covers cases where advance was received but service was not provided].- Explanation 1 to rule 1(2) of Refund Rules.
If tax was recovered, it means duty incidence has been passed on – where the amount of tax has been recovered from the recipient, it shall be deemed that the incidence of tax has been passed on to the ultimate consumer [indeed obvious]