February 20, 2023

Application for Refund by Unregistered Persons under GST

Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of goods and services in India. Under the GST regime, every registered person is required to file GST returns and pay the tax on the taxable supplies made by them. However, there are certain situations where a person is not required to register under GST, but still, they may have paid GST on their purchases. In such cases, they can apply for a refund of the GST paid by them.

In this article, we will discuss the application for refund by unregistered persons under GST in India.

Who is an Unregistered Person under GST?

An unregistered person under GST is a person who is not registered under GST but has paid GST on their purchases. This could be because they are not required to register under GST as their turnover is below the threshold limit of Rs. 20 lakhs (Rs. 10 lakhs for special category states) or they are engaged in the supply of exempted goods or services.

When can an Unregistered Person apply for Refund of GST?

An unregistered person can apply for a refund of GST in the following situations:

1. When they have paid GST on their purchases, but are not required to register under GST;

2. GST on their purchases, but the supplier has not paid the same to the government;

3. Made a mistake in the payment of GST, such as paying excess GST or paying GST twice;

4. Goods or services supplied to them are returned or rejected;

5. Tax rate applicable to the goods or services supplied to them is reduced after the supply has been made;

6. Input tax credit claimed by them is in excess of the output tax liability;

7. Tax is paid on a supply which was not made by them.

How to apply for Refund of GST by Unregistered Persons?

An unregistered person can apply for refund of GST by filing an application in FORM GST RFD-01. The steps for filing the application are as follows:

Step 1: Login to GST Portal

Visit the GST portal ( and login to your account using your username and password.

Step 2: Navigate to Refund Application

From the Dashboard, click on ‘Services’ and then ‘Refunds’. From the drop-down menu, select ‘Application for Refund’.

Step 3: Fill in the Application Form

Once you select ‘Application for Refund’, the application form will open. You need to fill in the following details:

1. Financial Year and Tax period for which refund is being claimed;

2. Grounds of refund;

3. Details of purchases on which GST has been paid;

4. Details of tax paid;

5. Bank account details for receiving refund.

Step 4: Upload Supporting Documents

You need to upload the following supporting documents along with your application:

1. Copy of invoice or other documents showing the details of goods or services on which GST has been paid;

2. Copy of GST payment challan;

3. Copy of GST return filed by the supplier, if available;

4. Any other document as required by the GST officer.

Step 5: Submit the Application

Once you have filled in the application form and uploaded the supporting documents, click on ‘Save’ to save the application. Then click on ‘Submit’ to submit the application.


An unregistered person who has paid GST can apply for a refund of the same if they meet the eligibility criteria. The process of applying for refund is simple and can be done online through the GST portal. It is important to ensure that all the required documents are uploaded along with the application to avoid any delay in receiving the refund.


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