RFD 10

Eligibility Criteria

RFD-10 applies to the following categories of entities:

• Specialized Agencies of the United Nations: Such as WHO, UNESCO, UNICEF, etc.
• Multilateral Financial Institutions and Organizations: Including the World Bank, IMF, Asian Development Bank, etc.
• Consulates and Embassies: Diplomatic missions of foreign countries accredited to India.

Purpose of RFD-10

The primary purpose of filing RFD-10 is to facilitate the refund of Goods and Services Tax (GST) paid on inward supplies (purchases) by the eligible entities mentioned above. This ensures that these entities do not bear the GST burden on their procurements in India, aligning with international agreements and diplomatic protocols.

Key Features of RFD-10

1. Refund Application: Entities eligible under RFD-10 file an application for refund of GST paid on inward supplies.

2. Verification Process: The GST authorities verify the application and supporting documents submitted by the applicant to ensure compliance with eligibility criteria.

3. Approval and Disbursement: Upon verification and approval, the refund amount is disbursed to the applicant's electronic cash ledger.

4. Documentary Requirements: Applicants must provide invoices, proof of payment of GST on inward supplies, and any other documents or certificates as required under GST rules.

5. Processing Time: Refund applications under RFD-10 are processed within a stipulated timeframe as per GST laws and procedures.

6. Appeal and Review: Provision for appeal and review is available if the applicant disagrees with the refund decision or if there are deficiencies in the application that need to be rectified.

Filing Process for RFD-10

1. Preparation: Gather all necessary documents and details required for filing the refund application.

2. GST Portal Login: Access the GST portal using valid credentials.

3. Form Submission: Fill in the required details accurately in the RFD-10 form on the GST portal.

4. Document Upload: Upload supporting documents such as invoices, proof of payment, and any other required certificates.

5. Verification and Approval: The GST authorities verify the application and supporting documents submitted by the applicant.

6. Refund Disbursement: Upon approval, the refund amount is credited to the electronic cash ledger of the applicant.

Benefits of RFD-10

• Facilitates International Relations: Supports diplomatic missions, international organizations, and notified entities by exempting them from GST on their procurements in India.

• Compliance: Ensures compliance with GST regulations while respecting international agreements and diplomatic protocols.

• Efficiency: Streamlines the refund process, ensuring timely disbursement of refunds to eligible entities and facilitating smoother operations.

RFD-10 plays a crucial role in facilitating tax refunds for specific categories of entities under GST, contributing to smoother diplomatic and international financial transactions in India.

• Refund Application: Entities eligible under RFD-10 file an application for refund of GST paid on inward supplies.
• Verification Process: The GST authorities verify the application and supporting documents submitted by the applicant to ensure compliance with eligibility criteria.
• Approval and Disbursement: Upon verification and approval, the refund amount is disbursed to the applicant's electronic cash ledger.
• Documentary Requirements: Applicants must provide invoices, proof of payment of GST on inward supplies, and any other documents or certificates as required under GST rules.
• Processing Time: Refund applications under RFD-10 are processed within a stipulated timeframe as per GST laws and procedures.

1. Application Form RFD-10: The form itself needs to be filled out accurately and completely. This includes details such as GSTIN (Goods and Services Tax Identification Number), name of the taxpayer, address, etc.

2. Invoice Details: Provide copies of invoices related to the supply for which refund is being claimed. These invoices should clearly show the GSTIN, invoice number, invoice date, value of goods/services, tax charged, and other relevant details.

3. Proof of Payment: Include proof of payment of taxes for which refund is being claimed. This could be in the form of bank statements, challans, etc., showing payment of GST.

4. Export Documents (if applicable): For export transactions, provide supporting documents such as shipping bills, export invoices, Bill of Lading/Airway Bill, customs acknowledgement of export, etc.

5. Declaration/Certificate: Depending on the nature of refund claim (like exports), a declaration or certificate may be required. For example, in case of exports, a certificate from a Chartered Accountant or a Customs Officer verifying the export details may be necessary.

6. Bank Account Details: Provide details of the bank account where the refund amount is to be credited. This includes account number, IFSC code, and bank branch details.

7. Authorization Letter (if applicable): If the application is being filed by an authorized representative of the taxpayer, an authorization letter along with proof of authorization should be provided.