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GST Refund : Types of Status of Refund Application

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Sakshi Shah

GST
GST Portal
GST Refund
Payments & Refunds
Last updated on April 26th, 2021

A taxpayer can claim a refund of GST paid on GST Portal due to reasons such as excess payment of GST, payment of GST under the wrong head, excess balance in e-cash ledger, refund of igst paid on exports etc. A taxpayer who has applied for refund can track the application status from his account on the GST Portal.

Below are the types of GST Refund Status and their meaning.In addition, the taxpayer can take an action based on the refund status.

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 Portal

 

 

FAQs

What a Tax Official can do in case an Applicant has not replied to the notice issued by the Tax Official?

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.

From where can I view the reply filed by me?

Login to the GST Portal. Navigate to Dashboard > Services > User Services > My Applications > Refunds > Search ARN > Select ARN > Replies option.

What will happen once a deficiency memo (Form GST RFD-03) is issued to the applicant?

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.

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! :slight_smile: