GST Refund : Types of Status of Refund Application

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.

GST Refund : Track Refund Application Status

GST Refund means claiming a refund of GST paid on GST Portal. A taxpayer can claim a refund 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.

Steps to track refund application status on the GST Portal

  1. Visit to GST Portal

    Login to your account on GST Portal using your valid credentials.

  2. Go to Services > Refunds > Track Application Status

    Note: You can also track application status without logging into the GST Portal. Go to the GST Portal and navigate to Services > Refunds > Track Application Status. Enter ARN and click on Search.

  3. Select the Filing Year or enter ARN i.e. Acknowledgement Reference Number

    Click on Search

  4. The search details appear on the screen.

    You can use the scroll bar to move to the right and view further details.

  5. If the bank validation has failed:

    Click on Update Bank Account

  6. Select the Account Number from the dropdown list.

    All the details of the bank account would be auto-populated. Click on Proceed.
    Note: If you want to add details of a new Bank Account not mentioned in the dropdown list, you need to first apply for amendment of non-core fields in registration. Once the Bank Account is added there, you can change the details in the refund application.

  7. On the declaration page, select the authorised signatory

    And file using DSC or EVC

  8. A success message that the bank details have been updated will appear on the screen

    You have successfully updated the bank details.

FAQs

How long does it take to get your GST refund?

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.

What are the Documents requiered for GST refund claim?

Documents Required for GST Refund:
An invoice, a statement containing the number and date of shipping bills or bills of export and the number and the date of the relevant export invoices, in a case where the refund is on account of export of goods must also be provided.

What is a deficiency Memo?

When there is any deficiency noticed by a Tax Official in the refund application filed by the taxpayer, he can issue a Deficiency Memo. Tax Official need not issue Form GST PMT-03 for the amount rejected via issuance of Deficiency Memo.

GST Refund : View submitted or saved refund application on GST Portal

GST Refund means claiming a refund of GST paid on GST Portal. A taxpayer can claim a refund 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. The taxpayer can apply for a refund by making an application on GST Portal.

Steps to view submitted or saved refund application

  1. Visit to GST Portal

    Login to your account on GST Portal

  2. Go to Services

    Select Refunds. From the drop down list select My Saved/Filed Applications

  3. You can now see the Saved and Submitted Applications.

    Following details will appear on the screen:

Submitted Applications

  • ARN i.e. Acknowledgement Reference Number of the submitted application. To download the ARN receipt, click on the ARN hyperlink
  • Saved Date and Expiry Date – The application should be submitted within 15 days of creation. If it expires, a fresh application needs to be filed
  • Reason for Refund – It reflects the reason for filing refund application
  • Amount of Refund – The amount of refund claimed under different heads i.e. IGST, CGST, SGST and Cess
  • Action – Click on the download button to download the pdf

Saved Applications

  • Application Status – It reflects the status of the application
  • Saved Date and Expiry Date – The application should be submitted within 15 days of creation. If it expires, a fresh application needs to be filed
  • Reason for Refund – It reflects the reason for filing refund application
  • Amount of Refund – The amount of refund claimed under different heads i.e. IGST, CGST, SGST and Cess
  • Action – Click on the Edit button to continue the application. Click on the download button to download the pdf

FAQs

How do I track my GST refund?

Go to ‘Services’ -> ‘Refunds’ -> ‘Track Application Status‘.
Select the relevant financial year for which the refund application was filed, or you can enter the ARN of the refund application. It would display the status of Refund.

Is GST refund taxable?

Amount of refund corresponds to the excess tax that was paid by you, and thus not considered as an income. Hence, it is not taxable. However, the interest received over the tax refund is considered as an income and is subjected to income tax as per the applicable tax slab

Can I file for multiple tax period in one refund application?

No, you cannot file for refund of multiple tax period in one refund application. One refund application can be filed by the taxpayer for a month for claiming refund of excess amount paid.

GST Challan Payment : List of Authorised Banks

A dealer registered under GST pays tax, fee, penalty, interest, fee etc by creating a GST Challan on the GST Portal. The modes of payment include Netbanking, OTC, RTGS and NEFT.

An authorised bank is a bank or branch of a bank which has been authorised by the government to collect the tax or any other amount payable under the GST Act. Presently, 24 banks have been authorised to collect indirect taxes.

Authorised Banks – Payment of GST challan via Net Banking and OTC

  1. Allahabad Bank
  2. Andhra Bank
  3. AXIS Bank
  4. Bank of Baroda
  5. Bank of India
  6. Bank of Maharashtra
  7. Canara Bank
  8. Central Bank of India
  9. Corporation Bank
  10. Dena Bank
  11. HDFC Bank
  12. ICICI Bank
  13. IDBI Bank
  14. Indian Bank
  15. Indian Overseas Bank
  16. Oriental Bank of Commerce
  17. Punjab & Sind Bank
  18. Punjab National Bank
  19. State Bank of India
  20. Syndicate Bank
  21. UCO Bank
  22. Union Bank of India
  23. United Bank of India
  24. Vijaya Bank

Authorised Payment Gateways – Payment of GST challan via Credit Card and Debit Card

  1. AXIS Bank
  2. Bank of Baroda
  3. HDFC Bank
  4. ICICI Bank Ltd
  5. IDBI Bank
  6. Indian Overseas Bank
  7. Punjab National Bank
  8. State Bank of India

FAQs

If I encounter any problem while making payment through internet whom should I contact?

If any problem is encountered at the GSTN portal website while entering non-financial data then contact GSTN. However, if any problem is encountered while entering the financial details at the net-banking webpage of your Bank, then you should contact your Bank for assistance.

What will happen after I confirm the payment of tax at my Bank’s site?

Bank will process the transaction online by debiting the Bank account indicated by you and generate a printable acknowledgment indicating the Challan Identification Number (CIN), date and time of payment and a statement confirming receipt of amount by the bank will be provided by GSTN.

Can dealers pay their tax directly in the bank through challan?

Ans Yes , dealers can directly pay their taxes in the bank through challan but these challan must be generated through the GSTN portal. This facility is available for payment upto Rs 10,000 per challan only.

GST Challan : View or Edit saved challan on GST Portal

A taxpayer who wants to make payment of GST, Interest, Penalty, Fee etc needs to create a challan on the GST Portal. Any new or saved challan can be modified before generating the CPIN i.e. Common Portal Identification Number. A saved challan is valid for a period of 7 days.

Steps to view or edit the Saved GST Challan

  1. Visit to GST Portal

    Login to your account on the GST Portal

  2. Go to Services > Payments >

    Select “My Saved Challans

  3. All the saved challans appear on the screen

    They are shown in chronological order with the most recently saved challan on top.
    The challan details include the reference number, creation date, expiry date, amount and mode of payment.
    Note:
    * You can view or edit a saved challan for a period of 7 days
    * The taxpayer can save a maximum of 10 challans.

  4. Click on Edit or Delete under the Action button

    Note:
    * To create a new challan – click on the Create Challan tab
    * To view the generated challans (paid, unpaid, expired) challans – Click on the Challan History tab

FAQs

What is CPIN, CIN and BRN?

CPIN i.e. Common Portal Identification Number – created when a challan is generated
CIN i.e. Challan Identification Number – created by a bank when payment for the challan is successful
BRN i.e. Bank Reference Number – transaction number created by a bank for a payment made against a challan

Can I cancel a GST Challan already generated?

GST Challan once generated cannot be cancelled. In such cases, do not make the payment. The challan would expire within 15 days from creation.

Can a challan generated from GST portal be modified?

Once a challan is generated online, it cannot be modified further and will be frozen. However, a tax payer can save the challan midway for future editing.

Track GST Payment Status Online

A taxpayer who has paid a GST Challan can track the status of his payment on the GST Portal i.e. gst.gov.in. The taxpayer can track the GST payment status directly on the GST Portal or by logging into his account on the GST Portal.

Track GST Payment Status – without logging to the GST Portal

  1. Go to GST Portal

    Click on Services > Payments > Track Payment Status

  2. Enter GSTIN i.e. GST Identification Number, CPIN i.e. Common Portal Identification Number and Captcha Text.

    Now, click on Track Status

  3. You can now view the Payment Status

    1. Failed / Not Paid – Click on View Challan and make the payment after entering the relevant details
    2. Paid – Click on View Receipt and download it for your records

Track GST Payment Status – after logging to the GST Portal

Step 1: Login to your account on GST Portal

Step 2: Go to Services > Payments > Challan History

Step 3: Select the option ‘Search by CPIN‘ to enter the CPIN of Challan OR Select the option ‘Search by Date‘ to enter the From date and To date of the Challan

Step 4: Click on the ‘I Will Search‘. The list of challans with Payment Status is displayed

Step 5: Click on CPIN. If the payment status is:

  1. Failed / Not Paid – Make the payment after entering the relevant details
  2. Paid – Download the receipt for your records
  3. Challan expired – Generate a new challan and make the payment

FAQs

How can I get a CPIN ?

You have to login on GSTN portal and fill the particulars of the challan online and thus the challan is generated on GSTN portal will provide a unique 14 digit ID (CPIN).

How can I know that I have completed tax payment using online facility?

After the successful completion of a transaction, the bank will populate a Challan Identification Number (CIN) which will be a unique 17 digit number containing 14 digit CPIN and unique 3digit Bank code. This CIN is an indicator of a successful transaction, you can also check your online Bank statement to verify the tax payment.

What are different types of the payment status of GST challan?

1. Initiated – If no intimation has been received from Bank
2. Paid – CIN i.e. Challan Identification Number has been issued to the taxpayer
3. Not Paid – Default status on generating a challan
4. Failed – failure to make payment for an online transaction
5. Paid at tax office – when a taxpayer makes payment at the commercial tax office counter
6. Awaiting Bank Confirmation – when the bank has not yet authenticated the transaction in case of internet banking
7. Awaiting Bank Clearance – Instrument (cheque/DD) deposited in case of Over The Counter mode
8. Expired – No payment initiated within 15 days of generation of challan
9. Cheque/DD Dishonored – when cheque or demand draft has been dishonoured due to insufficient funds or any other reason
10. Transaction Failed – when transaction initiated through Internet Banking or Credit Card/Debit Card has failed
11. MoE Reversal – Memorandum of Error not in favour of the taxpayer
12. No Response from Bank – No response received from the bank
13. Blocked – CPIN is blocked by accounting authorities

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
    Note:
    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.

Note:
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

FAQs

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.

GST Challan Payment : Process to pay GST online

The online GST payment system involves filing GST return, creating challan and finally payment of GST by the taxpayer. A taxpayer under GST can make payment of tax, interest, penalty, fees and other payments by creating a challan on the GST Portal i.e. gst.gov.in

Steps to make online payment of GST challan:

  1. Go to GST Portal

    Click on Services > Payments > Create Challan

  2. Enter GSTIN or other applicable ID, enter captcha code and click on Proceed

    Note: Other applicable ID
    i. UIN i.e. Unique Identification Number – in case of UN bodies, embassies, government offices or other notified persons
    ii. TRPID i.e. Tax Return Preparer Identification Number – in case of Tax Return Preparers
    iii. TMPID i.e. Temporary Identification Number – in case of an unregistered dealer having a temporary ID 

  3. The Challan view is displayed

    Enter the amount of tax, interest, penalty, fees and other payments under the respective heads i.e. CGST, IGST, SGST and Cess. Also, we can view the total amount at the bottom of the challan.

  4. Select the Payment Mode

    Select from E-Payment, Over the Counter or NEFT/RTGS

A. E-Payment

  • Select E-Payment and then click on Generate Challan
  • OTP Authentication – Enter the OTP sent on the registered mobile number and then click on Proceed
  • The challan is ready. Click on Download to save the challan
  • Select Net Banking, select the name of your bank and then click on Make Payment. It will redirect you to the payment page of the bank where you can complete the payment process.
  • On successful payment, it will redirect you to the GST portal. Further, the payment summary with the transaction status and payment receipt can be seen.

B. Over the Counter (OTC)

  • Select the name of your bank, select the type of instrument i.e. cash, cheque or demand draft and then click on Generate Challan
  • OTP Authentication – Enter the OTP sent on the registered mobile number and then click on Proceed
  • The challan is now ready. To save the challan, click on Download
  • Make the payment using cash, cheque or demand draft before the challan expires
  • Once the bank confirms, the payment status would be updated on the GST Portal

C. NEFT / RTGS

  • Select the name of bank then click on Generate Challan
  • OTP Authentication – Enter the OTP sent on the registered mobile number and click on Proceed
  • The challan is now ready. Click on Download to save the challan
  • Make the payment through cheque or account debit facility
  • Once the bank processes the payment, you will receive a UTR number on your registered mobile and email
  • Go to challan history, click on CPIN and enter the UTR to link it with the RTGS
  • Once the bank confirms, the payment status would be updated on the GST Portal. Also, the E-Cash Ledger is updated with the payment amount

FAQs

What is ARN number in GST?

Application Reference Number (ARN) is an acknowledgement issued by GSTN system portal to the taxpayers who have successfully submitted their application after completing the full process.

Can I make a GST payment through a physical challan?

No, physicals challans will not be accepted for the payment of GST. Payments can be made only through the challans generated in gst.gov.in

Can GST Challan be cancelled?

Yes, you can cancel a OTC Challan which is not paid from the Challan History. Navigate to Services > Payments > Challan History to cancel such OTC Challan.

Can excess GST paid by mistake be refunded?

Yes. Excess GST paid by mistake will be refunded. Log in to the GST website, go to services and submit your refund application.

GST Refund Process : Excess GST paid

When can I file refund application for excess GST paid?

A dealer registered under GST can file an application for a refund of excess GST paid in the following cases:

  1. Mistakenly paid excess GST on paying the GST Challan
  2. Mistakenly made the payment under the wrong head of GST Challan – eg: amount paid under fee instead of tax
  3. When the taxpayer has paid GST on sales and later cancelled the invoice without generating a Credit Note

Steps to claim GST Refund of excess GST paid on GST Portal:

  1. Go to GST Portal

    Click on Services > Refunds > Application for Refund

  2. Refund Types are displayed.

    Select the Refund type – Excess payment of tax.
    Note:
    i. You can claim refund only if you have filed all the returns till the date of filing the refund application
    ii. The claim for refund should be for Rs.1000 or more
    iii. The amount of refund claimed should not be more than the tax paid in the GST return for which refund application is filed.

  3. Select the relevant financial year and month.

    Click on Create

  4. On the next page, GST RFD-01 – Excess payment of tax is displayed.

    Enter the relevant details:
    1. Enter CGST, SGST, IGST, Cess
    2. Select Bank Account
    3. Upload a supporting document if any

  5. Click on Save to save the application, click on Preview to download the application, select the checkbox for Undertaking and Self-Declaration

    Click on Proceed
    Note:
    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 ARN is sent to the registered mobile number and registered email of the taxpayer.

Note:
i. To download the Filed Application, go to Services > My Applications
ii. To track the status of your refund application, go to Services > Refunds > Track Application Status
iii. Once the tax official processes the refund application, the GST refund would be issued

FAQs

Can I claim a refund of excess tax paid in multiple periods under a single refund application?

No. Refund application can be filed for a particular month of a financial year. Thus, refund application for each tax period should be filed separately.

How is the refund application in Form RFD-01 processed?

When the taxpayer submits the refund application, ARN is sent to his registered mobile and email. A jurisdictional refund processing officer scrutinises the refund application and attached documents. If he is satisfied, the refund is issued.

What is the minimum amount that can be claimed while filing a refund application using the ground as “Excess payment of Tax”?

The refund can be claimed for the amount of Rs.1000 or more while filing a refund application using the ground as “Excess payment of Tax”.