GST Refund Process : Excess balance in E-Cash Ledger

Steps to claim GST Refund of excess balance in E-Cash Ledger on the GST Portal:

  1. Go to GST Portal

    Login using valid credential on GST Portal.
    Click on Services > Refunds > Application for Refund

  2. Refund Types are displayed.

    Select the Refund type – Refund of Excess Balance in Electronic Cash Ledger. Then, click on Create

  3. On the next page:

     GST RFD-01 – Excess balance in Electronic Cash Ledger is displayed.

  4. Enter the relevant details:

    1. Balance available in E-Cash Ledger is auto-populated
    2. Enter the amount of refund you want to claim under the respective heads i.e. CGST, SGST, IGSTCess
    3. Select Bank Account
    4. Upload a supporting document if any

  5. Click on Save to save the application, then click on Preview to download the application

    Select the checkbox for Undertaking and Self-Declaration and click on Proceed
    i. To view the Saved Application, go to Services > Refunds > My Saved/Filed Application
    ii. You must file a Saved Application within 15 days from the date of creating the refund application

  6. Select the Declaration checkbox and name of the authorised signatory.

    File the application using the relevant option – File with DSC or File with EVC

  7. The system generates an ARN i.e. Application Reference Number and displays a confirmation message.

    Further, the system sends the ARN to the registered mobile number and registered email of the taxpayer.

i. GST Portal updates the E-Cash Ledger with a debit entry for the amount claimed as refund
ii. To download the Filed Application, go to Services > My Applications
iii. To track the status of your refund application, go to Services > Refunds > Track Application Status
iv. Once the tax official processes the refund application, the GST refund would be issued


What is GST cash refund?

Any individual having GST registration can claim a refund under the GST Act for tax, penalty, interest, fees or any other amount paid by the taxpayer. He has to file GST RFD-01A form to claim the refund of excess amount in electronic cash ledger.

Do I need to upload any statement for claiming refund?

No statement template is required to be uploaded for claiming refund. You need to mention the refund to be claimed details in the refund application screen while filing refund application.

How will I know the balance available in my Electronic Cash Ledger?

Balance amount available in your Electronic Cash Ledger is auto-populated in Form GST RFD-01. You can enter the amount of Refund to be claimed for Integrated Tax, Central Tax, State/ UT Tax and Cess in table “Refund Claimed”.
However, the amount of refund to be claimed cannot be more than the balance amount available in Electronic Cash Ledger.

Got Questions? Ask Away!

  1. Hey @HarshitShah

    GST refund claims must be filed within 2 years from the relevant date. If the claim is in order, the refund has to be sanctioned within a period of 60 days from the date of receipt of the claim.

    If a refund is not approved within the stated period of 60 days, interest at the rate notified must be paid in conformity with section 56 of the CGST/SGST Act.

    Hope this helps!

  2. Hey,

    Which form should be filed to claim a refund? And can I file for a refund offline?

  3. Hey @SonalYadav

    You can file for a refund both online and offline. A taxpayer can file for a refund by filing Form RFD-01/ RFD-01A. RFD-01 is an application for the online processing of refund under GST. It is to be e-filed on the GST portal. Whereas, RFD - 01A is the application form for refund form under GST for manual processing.

    Hope this helps!