RFD-01 is an application for the online processing of refunds under GST. It is to be e-filed on the GST portal to claim the refund of:
- Taxes, cess and interest paid in case of zero-rated supplies (except the export of goods with tax payment).
- Balance of excess cash paid into the electronic cash ledger.
- Unutilised Input tax credit accumulated in your electronic credit ledger due to inverted duty structure.
- Excess tax payment due to cancellation or termination of agreement or contract for the supply of service.
Whereas RFD-01A is a replica of RFD-01 that had been introduced as a temporary solution till such time the online facility is enabled for claims of refund.