The Goods & Services Tax Network (GSTN) has issued advisory for taxpayers for uploading supporting documents while filing their refund application (Form GST RFD-01).

Any taxpayer can file for refund in Form RFD-01/ RFD-01A. Unutilized Input tax credit accumulated in your Electronic Credit Ledger due to Inverted duty structure.

Whereas, RFD-01A is a replica of RFD-01 introduced as a temporary solution till such time the online facility is enabled for claims of refund.

The GST Common Portal allows taxpayers to upload 4 documents up to 5 MB each (total 20 MB).

The Full Details can be viewed by clicking on the link below: