GST Refund (RFD-01), APOB & ISD Services for Sellers

GST Refunds on Inverted Duty & Exports, and Multi-State Warehouse Registrations

GST refund claims for inverted duty and exports, warehouse registrations in other states, Input Service Distributor setup and Rule 42/43 credit reviews.

GST credit gets stuck when output tax is lower than input tax, when exports go out without tax, or when stock and services are spread across states. This work covers the refund claims and the registrations that keep that credit usable.

Refund claims

Form RFD-01 preparation for inverted duty structure claims under Rule 89(5)
Export refunds under LUT (unutilised input credit, Rule 89(4)) and of IGST paid on exports (Rule 96)
Statement 1A and Statement 3 compiled invoice by invoice, with every input credit checked against GSTR-2B
Replies to deficiency memos and refund queries, with the supporting working

Registrations in other states

Additional Place of Business (APOB) and virtual place of business (VPOB) registrations for warehouses and fulfilment centres
New state GSTINs where a warehouse is in a state with no existing registration
Input Service Distributor (ISD) registration and the monthly Rule 39 credit distribution to each GSTIN

Common credit reviews

Rule 42 reversal of common input credit used for exempt supplies, worked out each month and trued up at year end
Rule 43 reversal on capital goods used for both taxable and exempt supplies

What's included

Refund claims from working papers to filing and follow-up
Warehouse registrations planned with stock movements, so goods do not move ahead of a GSTIN
Monthly ISD distribution and Rule 42/43 working papers

Refunds are decided by the GST officer; the outcome of any claim depends on the facts and the documents available.

Discuss GST refund and APOB scope

Common questions

What is needed for an inverted duty structure refund?

A refund application in Form RFD-01 with a statement of the invoices behind the claim (Statement 1A), the turnover and input tax credit figures used in the Rule 89(5) formula, and input credit that appears in your GSTR-2B. The claim must be filed within the time limit set by the law, so older periods can be lost if they wait.

Do I need a GST registration in every state where my stock sits?

A warehouse in another state, including a marketplace fulfilment centre, is generally a place of business in that state. Depending on whether you already hold a GSTIN there, it is added as an Additional Place of Business (APOB) or needs a new registration, before stock is moved.

When does a business need an Input Service Distributor registration?

When one office receives invoices for services used by GSTINs in other states, such as advertising, software or professional fees, the credit has to be distributed to those GSTINs through an ISD registration, with a monthly distribution under Rule 39.