Excess Balance, Excess Payment, Deemed Exports, SEZ and UIN Refunds
Everything that is not an export or an inversion, collected in one place, because each of these claims fails for a different reason, and the reason is almost never the amount.
- 6 pages
- 118
- Word and PDF
- 13 September 2026
The 3 formats inside
- 1Covering letter, refund of excess balance in the electronic cash ledgers.49(6) · s.54(1) · RFD-01On its own₹149
- 2Declaration and undertakings for a deemed-export refund claimed by the recipients.147 · Notification 48/2017-Central Tax · third proviso to Rule 89(1) · Rule 89(2)(g)On its own₹149
- 3Request to the specified officer for endorsement of receipt of goods or services for authorised operationss.16(1)(b) IGST · second proviso to Rule 89(1) · Rule 89(2)(d) and (e)On its own₹149
Read the opening
The first part of “Covering letter, refund of excess balance in the electronic cash ledger”, as it downloads. Blanks are highlighted.
On the letterhead of the taxpayer — 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 excess balance lying in the electronic cash ledger — GSTIN [Taxpayer's GSTIN] — ARN [ARN of the refund application] dated [Date of the refund application (ARN date)]