Documents required for GST refund claim

Documents required for filing GST refund claim has been provided under the provisions of section 54(4) read with rule 89(2).

Section 54(4) of the CGST Act stipulates that the GST refund application shall be accompanied by —

1. Such documentary evidence as may be prescribed to establish that a refund is due to the applicant; and
2. Such documentary or other evidence (including the  documents referred to in section 33) as the applicant may  furnish to establish  that there is no unjust enrichment (i.e. the amount of tax and  interest, if any, paid on such tax or any other amount paid in  relation  to which such refund is claimed was collected from, or paid by,  him  and the incidence of such tax and interest had not been passed on to any other person).

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