Covering letter, refund of unutilised input tax credit on account of an inverted duty structure

On the letterhead of the applicant — upload as the supporting statement to Form GST RFD-01

To
The [Assistant / Deputy Commissioner] of [Central / State] Tax
[Range / Ward], [Division], [Commissionerate]

Sub: Application in Form GST RFD-01 for refund of unutilised input tax credit accumulated on account of an inverted duty structure — GSTIN [Applicant's GSTIN] — tax period [Refund period from] to [Refund period to] — ARN [ARN of the refund application] dated [Date of the refund application]