FORM GST RFD-01A - Historical manual-route refund application — September 2019 example
A pre 26 September 2019 filing falls within the preserved manual-processing transition described by the Board.
This is the actual manual RFD-01A form, illustrated for a filing before 26 September 2019. For a new ordinary electronic refund, see current FORM GST RFD-01 and its applicable category, evidence and portal process.
Responsible actor: The historical applicant prepares the manual-route claim through its authorised signatory. Provision: Rules 89(1),97A; historical pre 26 September 2019 manual processing; circular 125/44/2019.
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Historical August 2019 excess-cash claim filed 10 September 2019, before 26 September 2019 ordinary electronic transition. Source form structure from 1 January 2022 compilation; current-route distinction checked 21 October 2026.
Worked facts and completed entries
Historical worked case, not a new 2026 manual-filing recommendation:Aster’s August 2019 electronic cash ledger has deposits CGST 25000 and SGST 25000. Its valid return uses 10000 per head, leaving 15000 each, total 30000. On 10 September 2019 it applies for that excess cash deposit through the then manual RFD-01A workflow, before the 26 September electronic transition. There is no accumulated-credit, export, inversion or excess tax-paid claim. The bank/account and filing references are fictional and no sanction or bank credit is represented.
1–5. Historical applicant and period
| 1. GSTIN / temporary ID | 29AABCA0000A1ZT; temporary ID not applicable |
|---|---|
| 2. Legal name | Aster Learning Supplies Private Limited (fictional) |
| 3. Trade name | Aster Learning Shop (fictional) |
| 4. Address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| 5. Tax period | 1–31 August 2019 |
| Filing / reference | 10 September 2019 / ILLUSTRATION-RFD01A-2019-0910, not a generated ARN |
6. Historical cash-refund amount claimed
| Act | Tax INR | Interest INR | Penalty INR | Fee INR | Other INR | Total INR |
|---|---|---|---|---|---|---|
| Central Tax | 15000 | 0 | 0 | 0 | 0 | 15000 |
| State Tax | 15000 | 0 | 0 | 0 | 0 | 15000 |
| Integrated Tax | 0 | 0 | 0 | 0 | 0 | 0 |
| Cess | 0 | 0 | 0 | 0 | 0 | 0 |
| Total | 30000 | 0 | 0 | 0 | 0 | 30000 |
7. Ground and conditional order fields
| Selected ground | (a) Excess balance in Electronic Cash Ledger |
|---|---|
| Grounds(b)–(g) | Export services with tax / exports without tax / inversion / SEZ with tax / SEZ without tax / deemed exports: all not selected |
| Ground(h) order subtypes | Assessment / final provisional assessment / appeal / other order: not selected; number/date/authority/payment reference not applicable |
| Grounds(i)–(k) | Change in place of supply / excess tax payment / other: not selected |
| Refund ledger | Cash, CGST 15000 and SGST 15000; electronic credit ledger not debited |
Cash-ledger reconciliation supporting the selected ground
| Tax head | Deposit INR | Return use INR | Excess cash INR | Refund-claim debit INR | Unclaimed cash after debit INR |
|---|---|---|---|---|---|
| Central | 25000 | 10000 | 15000 | 15000 | 0 |
| State | 25000 | 10000 | 15000 | 15000 | 0 |
| Total | 50000 | 20000 | 30000 | 30000 | 0 |
Conditional declarations and undertaking — completed selection
The export-duty/drawback/IGST declaration, inverted-supply declaration, SEZ declaration and deemed-export supplier/recipient declarations are not selected:there are no corresponding supplies. The printed section 16(2)(c)/42(2) credit-refund repayment undertaking is not selected because no ITC refund is claimed. Its section 42 wording is historical and is not presented as a current 2026 condition.
Unjust-enrichment self-declaration shown in the historical form
I, Meera Rao, for the fictional Aster, state that the 30000 August 2019 excess cash deposit was funded by Aster, was not recovered from a customer and its incidence was not passed on. This statement explains the assumed cash facts; it does not fabricate an accountant certificate. Name:Meera Rao. Status:director. Signature:not executed.
8. Verification
I, Meera Rao, authorised director of the fictional Aster, affirm the entries true to these assumed historical facts, nothing concealed, and no earlier refund received for the same 30000. Place:Bengaluru. Date:10 September 2019. Signature/DSC:not executed.
Annexure1 — every alternative statement selected as inapplicable
| Prescribed branch / statement | Completed disposition in this selected case |
|---|---|
| Statements1/1A | No inverted-duty or eligible-input credit refund; all invoice/formula cells not applicable. |
| Statement2 | No export-services tax refund; invoice/BRC/tax/debit-note/credit-note/net cells not applicable. |
| Statements3/3A | No exports without tax; shipment/EGM/BRC/turnover/ITC/refund-formula cells not applicable. |
| Statements4/5A | No SEZ taxable/LUT supply; recipient/invoice/endorsement/tax/turnover cells not applicable. |
| Statement5B | No deemed exports; supplier/document/tax cells not applicable. |
| Statement6 | No changed intra/inter-State treatment; order, recipient, original/reassessed tax/POS cells not applicable. |
| Statement7 | No excess tax paid in a return; this is unutilised cash deposit, so return-period/excess-tax statement not selected. |
Supporting bank and subsequent-process record
| Bank / branch / account type | Illustration Bank / Learning Park, Bengaluru / current; fictional |
|---|---|
| Account / IFSC | EDU-CASH-ACCOUNT-01 / EDU-IFSC-01, non-valid non-routable teaching labels |
| Historical supporting file | PMT-05 cash ledger, deposit records, August return/payment utilisation and then-applicable manual submission evidence |
| Sanction / payment status | No refund sanction, order or actual bank disbursement assumed |
Current route and preserved historical processing
Circular 125/44/2019 paragraphs 2–4 preserves manual processing for applications filed before 26 September 2019 and sets electronic RFD-01 processing for the ordinary listed categories from that date. Rule 97A’s manual provision is not declared repealed. For a new ordinary claim, use the current RFD-01 route and its applicable legal/portal requirements, rather than copying this 2019 workflow automatically.
How this form moves the matter forward
- Confirm that the actual matter belongs to the pre 26 September 2019 manual-processing transition or another legally available manual route.
- Reconcile the selected cash balance, historical filing/debit evidence and every applicable declaration; leave incompatible credit/export categories unselected.
- For a new ordinary claim, use current RFD-01; for a genuine legacy matter, follow its authentic manual proceeding and sanction/payment records.
Evidence supporting these entries
- Historical cash ledger, challan deposits and return debit
- Original pre-transition filing date and manual-submission record
- Actual bank particulars and any subsequent order/payment record
Additional primary authority: Circular 125/44/2019-GST,18 November 2019, paragraphs 2–4, PDF pages 1–3:pre 26 September 2019 manual claims preserved; ordinary electronic RFD-01 route from 26 September 2019. Later circular 197 modifies the undertaking/invoice guidance..
Period and legal consequences
RFD-01A is an actual prescribed manual form, not an invented suffix or interchangeable current RFD-01 alias. This positive completed 2019 example explains its purpose without implying a general open 2026 manual refund window. The cash deposit is distinguished from excess tax actually discharged.
Primary source and exact locator
Official notified form source: PDF pages 271-278; printed pages 265-272.
CGST Act and government-hosted Act and Rules compilation - Rules 89(1),97A; historical pre 26 September 2019 manual processing; circular 125/44/2019. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The historical applicant prepares the manual-route claim through its authorised signatory. A pre 26 September 2019 filing falls within the preserved manual-processing transition described by the Board.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Historical cash ledger, challan deposits and return debit; Original pre-transition filing date and manual-submission record; Actual bank particulars and any subsequent order/payment record.