Format pack, 3 formats · FV05-F4

Inverted Duty Structure

The rate restructure of September 2025 rewrote the map of who is inverted: clients who claimed for years are no longer eligible and clients who never claimed now are, and nobody will tell either of them.

Length
5 pages
Blanks to fill
107
Files
Word and PDF
Law stated to
13 September 2026

The 3 formats inside

  1. 1Covering letter, refund of unutilised input tax credit on account of an inverted duty structures.54(3)(ii) · Rule 89(5) · Circular 173/05/2022-GST · RFD-0131 blanksOn its own₹149
  2. 2Statement 1A, inward and outward supplies for an inverted duty structure claimRule 89(2)(h) · Rule 89(5) · RFD-0150 blanksOn its own₹149
  3. 3Rule 89(5) computation working, inverted duty structureRule 89(5) · Notification 14/2022-Central Tax · Circular 173/05/2022-GST30 blanksOn its own₹149

Read the opening

The first part of “Covering letter, refund of unutilised input tax credit on account of an inverted duty structure”, as it downloads. Blanks are highlighted.

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]

10 more paragraphs and tables follow in the full format.

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