Form RFD-10 is a refund application made by any specialized agency of UN or any multilateral financial institution and organization, consulate or embassy of foreign countries etc. It is similar to the GST Refund Application form RFD-01 and RFD-01A.
After RFD-01, the acknowledgement is received in Form RFD 02. The Form RFD 03, which is the deficiency memo, suggests any pending/ missing status in the application. Form RFD 04 is the provisional refund order after which Form RFD 05, the payment advice is issued. It is followed by the Final Refund Order in Form RFD 06, while Form RFD-07 is an order for complete adjustment of sanctioned GST Refund and, Form RFD-08 the notice of rejection of the application for refund. Form RFD-09 is also known as Reply to Show Cause Notice. It is the reply by the applicant on form RFD-08.
Form RFD-10 is similar to RFD-01 with the following two differences:
- RFD-01 is to be filed by regular taxpayers whereas RFD-10 is to be filed by a specialised agency of the United Nations or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc.
- The above-mentioned taxpayers are eligible to claim the refund for tax paid on the purchase or sale of goods and services for their official use.
The taxes on supplies for a value of Rs. 5,000 or above (without including the tax component) are eligible for the refund. This return can be filed only after GSTR-11 of the corresponding tax period is filed.
Here are the details of the form RFD-10:
Just like other forms, basic information about applicants need to be provided in this form too. This basic information includes:
- GSTIN/Temporary ID
- Legal Name
- Address
- Tax period (Quarter)
Section 1 to Section 3 is auto-populated by GSTN. Section 5 and Section 6 gives the main information about the form, where the user enters the following:
Section 5: This section provides the details of the tax amount paid on purchases. This amount cannot be more than the amount reported in GSTR-11 of the corresponding period.
Section 6: GSTN deposits the refund amount in cash in the bank account of the applicant. The details of the bank account need to be provided in this section.
Section 7: relates to the ARN and date on which GSTR-11 was filed.
Section 8: Declaration: This is a self-declaration by applicant. Here the user just confirms the correctness of the information and declaration.
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