GST RFD-01A form has to be filled by the taxpayer to claim the refund of excess tax paid, penalty, interest, fees or any other amount paid by the taxpayer in electronic cash ledger.
Electronic Cash Ledger
A cash ledger maintained in the electronic form on the GST portal is called Electronic cash ledger. It contains details of all the deposits made by a taxpayer under GST. Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) is also reflected in the electronic cash ledger of the taxpayer.
When can the refund be claimed?
There are many cases where refund can be claimed. Here are some of them
| Service | Price | GST | Total |
|---|---|---|---|
| GST ITC Refund | 1500.00 | 270.00 | 1770.00 |
