{"id":13422,"date":"2020-08-01T04:14:46","date_gmt":"2020-07-31T22:44:46","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=13422"},"modified":"2024-06-04T10:01:12","modified_gmt":"2024-06-04T04:31:12","slug":"submitting-refund-pre-application-form","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/submitting-refund-pre-application-form\/","title":{"rendered":"Submitting Refund Pre- Application Form"},"content":{"rendered":"<table style=\"border: 1px solid #ddd; text-align: left; margin-top: 1px; margin-bottom: 10px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Content:<\/strong><\/p>\n<p><a href=\"#intro\">Introduction<\/a><\/p>\n<p><a id=\"intro\" href=\"#gst\">GST refund claim as per section 54 of CGST Act, 2017<\/a><\/p>\n<p><a href=\"#process\">What is the process of Pre- Application Form for GST Refund?<\/a><\/p>\n<p><a href=\"#details\">What details are captured in Refund Pre- Application Form?<\/a><\/p>\n<p><a href=\"#refund\">Is Refund Pre- Application Form can be revised?<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"gst\" style=\"font-size: 20px !important; color: #1e82b6;\"><strong>Introduction<\/strong><\/h3>\n<p style=\"text-align: justify;\">As we all know that GST system is now become computerized and online, it is anticipated that the processing of <a href=\"https:\/\/www.cagmc.com\/gst-refund-process\/\">GST refund<\/a> applications would be quicker and easier. A delay in refund would cause problem for the exporters\/ manufacturers in maintaining the working capital and cash flow. There is no tracking option is available after the Refund Pre- Application Form is submitted on the <a href=\"https:\/\/selfservice.gstsystem.in\/\" target=\"_blank\" rel=\"noopener\">GST Portal<\/a>.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-14985 size-full\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/08\/Submitting-Refund-Pre-Application-Form-1.png\" alt=\"Submitting Refund Pre- Application Form\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/08\/Submitting-Refund-Pre-Application-Form-1.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/08\/Submitting-Refund-Pre-Application-Form-1-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/08\/Submitting-Refund-Pre-Application-Form-1-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/08\/Submitting-Refund-Pre-Application-Form-1-768x403.png 768w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/08\/Submitting-Refund-Pre-Application-Form-1-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/08\/Submitting-Refund-Pre-Application-Form-1-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/08\/Submitting-Refund-Pre-Application-Form-1-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h3 id=\"limit\" style=\"font-size: 20px !important; color: #1e82b6;\"><strong>GST refund claim as per section 54 of CGST Act, 2017:<\/strong><\/h3>\n<ul>\n<li>In case of excess GST is paid due to mistake.<\/li>\n<li>Export of goods or services.<\/li>\n<li>Deemed exports.<\/li>\n<li id=\"process\">Refund of pre- deposit.<\/li>\n<li>Refund of accumulated input tax credit due to inverted duly structure.<\/li>\n<li>Finalization of provisional assessment.<\/li>\n<li>Pre- deposit return.<\/li>\n<li style=\"text-align: justify;\">Refund on the topic of refund vouchers for taxes charged on advances not provided with products or services have not been supplied.<\/li>\n<li style=\"text-align: justify;\">CGST &amp; SGST refund paid by treating the supply as intra state supply which is subsequently held as inter- state supply and vice versa.<\/li>\n<\/ul>\n<h3 id=\"details\" style=\"font-size: 20px !important; color: #1e82b6;\"><strong>What is the process of Pre- Application Form for GST Refund?<\/strong><\/h3>\n<p>The process to fill Pre- Application Form for GST Refund is:<\/p>\n<ul>\n<li>Click on <a href=\"http:\/\/www.gst.gov.in\">gst.gov.in<\/a>.<\/li>\n<li>Click on \u201cService\u201d -&gt; \u201cRefund\u201d -&gt; Click on \u201cRefund Pre- fill Application Form\u201d.<\/li>\n<li>The Pre- fill Application Form will be displayed.<\/li>\n<\/ul>\n<h3 id=\"limit\" style=\"font-size: 20px !important; color: #1e82b6;\"><strong>What details are captured in Refund Pre- Application Form?<\/strong><\/h3>\n<p>The following details are captured in Refund Pre- Application Form:<\/p>\n<ul>\n<li>Nature of Business<\/li>\n<li id=\"refund\">Date of Issue of IEC (only for exporters)<\/li>\n<li>Aadhaar Number of Primary Authorized Signatory<\/li>\n<li>Value of Exports made in the Financial Year 2019- 2020 (till date) (only for Exporter).<\/li>\n<li>Income tax paid in Financial Year 2018-2019.<\/li>\n<li>Advance tax paid in Financial year 2019-2020 (till date).<\/li>\n<li>Capital Expenditure and investment made in Financial Year 2018-2019.<\/li>\n<\/ul>\n<h3 id=\"limit\" style=\"font-size: 20px !important; color: #1e82b6;\"><strong>Is Refund Pre- Application Form can be revised?<\/strong><\/h3>\n<p>No, Once the taxpayer has submitted the Refund Pre- Application Form then it cannot be edited, revised or re- submitted again.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content: Introduction GST refund claim as per section 54 of CGST Act, 2017 What is the process of Pre- Application [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":14985,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[69],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Submitting Refund Pre- Application Form - Goyal Mangal &amp; 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