GST paid can be claimed for refund on the GST Portal due to:
- Excess payment of GST
- Payment under wrong head
- Excess balance in e-cash Ledger
- Refund of IGST paid on Exports, etc.
A taxpayer who has applied for a refund can track the application status from his account on the GST Portal.
GST Refund Status
Below are the types of GST Refund Status and their meaning.
| GST Refund Status | Description |
| Refund Application Filed | The taxpayer has filed the refund application. It is now pending with tax officer for processing |
| Bank Account validation pending at PFMS | Bank account provided by taxpayer is sent to PFMS for bank validation. PFMS means Public Financial Management System |
| Beneficiary name as in bank – <Beneficiary Name to be displayed from Assessee Validation response file> | PFMS has validated the bank account provided by taxpayer in refund application. Therefore it is now pending for further processing from tax officer |
| Bank Account validation failed Error from Bank: <Rejection error code>; <Rejection code description> | Taxpayer has provided incorrect bank account details in the refund application. However, the taxpayer can update the bank account from GST portal under “RFD-01: Update Bank Account” under Refunds section |
| Refund Application Acknowledged | The tax officer has issued an Acknowledgement (GST RFD-02) for the ARN. Taxpayer can check the details from his account on the GST portal |
| Deficiency Memo Issued | Tax officer has issued a Deficiency Memo (GST RFD-03) for the ARN. Taxpayer can check the details from his account on the GST portal |
| Provisional Refund Order Issued | Tax officer has issued a Provisional Refund Order (GST RFD-04) for the ARN. Taxpayer can check the details from his account on the GST portal |
| <Refund Rejected> Or <Refund Sanctioned> Or <Refund Partially Sanctioned> | The tax officer has issued a Refund Sanction/Rejection Order (GST RFD-06) for the ARN. Taxpayer can check the details from his account on the GST portal |
| CWF Initiated | Tax officer has initiated transfer of admissible refund claim to Consumer Welfare Fund (CWF) Account. Taxpayer can check the details from his account on the GST portal |
| Show Cause Notice Issued | The tax officer has issued a Show Cause Notice (GST RFD-08) for the ARN. Taxpayer can check the details from his account on the GST portal |
| Reply received- Pending for Order | Taxpayer has submitted reply for the show cause notice. Refund Application is pending for order by tax officer |
| Reply not received- Pending for Order | Taxpayer has not submitted reply for the show cause notice within 15 days. Refund Application is pending for order by tax officer |
| Refund Withheld | Refund Withholding Order (GST RFD-07B) has been issued by the tax officer for the ARN. Details can be checked after login to GST Porta |
Further, the taxpayer can take an action based on the refund status.
FAQs
If the applicant doesn’t reply in Form GST RFD-09 to the show cause notice within 15 days or within any other time fixed by the refund processing officer then the status of the refund application will be changed to “Pending for Order-Reply not received” and after that the Refund Processing Officer can proceed to issue final order.
Login to the GST Portal. Navigate to Dashboard > Services > User Services > My Applications > Refunds > Search ARN > Select ARN > Replies option.
Once a deficiency memo (Form GST RFD-03) is issued, applicant needs to file a fresh refund application. After successful filing, fresh ARN will be generated. In case of refund of documents declared in statement for a refund application, applicant will be able to use the same documents again in the fresh refund application.
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!
Hey,
Which form should be filed to claim a refund? And can I file for a refund offline?
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!