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 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 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”.