GST RFD-01W

gst rfd 01-w
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Last updated on March 10th, 2022 at 10:53 am

Under the GST regime, taxpayers can file a refund application in Form GST RFD-01 for excess balance in electronic cash ledger or electronic credit ledger of tax, interest, penalty, fees, or any other amount. The process of filing a refund application is online through GST Portal.

Earlier if an incorrect refund application was furnished then the taxpayer had no way to withdraw the same. Do note when you submit a refund application then the amount for which refund is sought/applied shall be automatically debited from the electronic credit ledger and electronic cash ledger.

New functionality to withdraw an already filed refund application has been implemented by inserting a sub-rule to Rule 90 of CGST Rules vide a CGST Notification no. 15 dated 18th May 2021.

GST RFD-01W: Application for Withdrawal of Refund Application

Which form is to be filed for withdrawing a refund application?

FORM GST RFD-01W is to be filed for withdrawing a refund application.

What will be considered as a valid ground/reason to withdraw a refund application?


Refund application filed in Form GST RFD-01 can be withdrawn on the following grounds
– A refund application was filed by mistake
– A refund application was filed under an Incorrect category
– A refund application was filed with incorrect details
– In case of any other reason then needs to be specified.

Provided provisional refund sanction order was not issued, payment order for refund was not issued, final sanction order for refund was not issued, withholding order for refund was not passed, notice for rejecting the application was not issued.

What happens upon filing an application in Form GST RFD-01W?


Once you submit an application in Form GST RFD-01W for withdrawing the refund application filed in Form GST RFD-01 then
– The amount which was debited from the electronic cash ledger will be credited back to the electronic cash ledger.
– The amount which was debited from the electronic credit ledger will be credited back to the electronic credit ledger.

When refund application cannot be withdrawn?


Refund application furnished in Form GST RFD-01 cannot be withdrawn if
– Order for provisional refund sanction is issued in Form GST RFD-04
– Order for payment is issued in Form GST RFD-05
– Order for final refund sanction is issued in Form GST RFD-06
– Order for withholding refund is passed in Form GST RFD-07
– Notice for rejecting the refund is issued in Form GST RFD-08

How to contact GST Refund Helpdesk?


A new GST Refund Help Desk has been set up by GSTN to resolve any payment or disbursement-related issues in the refund application. Taxpayers can contact the GST Refund helpdesk on the below-mentioned contact details:-

Name of Nodal Officer   – Ms. Anita Rawat, Accounts Officer
Toll-Free Helpline Number – 1800-11-1424
Mail ID          – gstrefunds-helpdesk@gov.in

Specimen of GST RFD-01W (Application for Withdrawal of Refund Application

GST RFD-01W

CA Ankita Khetan
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Disclaimer: The above content is for general info purpose only and does not constitute professional advice. The author/ website will not be liable for any inaccurate / incomplete information and any reliance you place on the content is strictly at your risk.

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4 Comments

  1. I had put a refund application, but due to some errors I had to withdraw it. Now when I try to upload revised details with same invoice, invoices are getting rejected saying “Refund has been already issued on these invoices”. I have already raised a compliant but no resolution since 1.5 months. Kindly help me out with this.

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