Declaration under the second and third provisos to section 54(3)
A single format from the Export of Goods and Services under LUT, Refund of Unutilised Credit pack. s.54(3)(i) · s.54(3)(ii) · RFD-01.
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- 13 September 2026
What it covers
- 1Declaration under the second and third provisos to section 54(3)s.54(3)(i) · s.54(3)(ii) · RFD-01
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On the letterhead of the applicant — Annexure to Form GST RFD-01
DECLARATION
[Second and third provisos to section 54(3) of the Central Goods and Services Tax Act 2017]
I, [Declarant's name], [Designation] of [Name of the applicant], holder of Goods and Services Tax Identification Number [Applicant's GSTIN], being the authorised signatory, do hereby declare in respect of the refund claimed vide Form GST RFD-01 bearing ARN [ARN of the refund application] dated [Date of the refund application] for the tax period [Refund period from] to [Refund period to], as follows.