The Tool Desk
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Why a GST refund can show as “pending” in two different systems
A GST refund travels through two connected but separate paths. The GST Portal shows the tax officer’s processing of your application. The Public Financial Management System (PFMS) checks the bank account and handles validation and disbursal after the relevant payment order. A claim can therefore be complete—or waiting—with the officer while payment is still held at bank validation, or it can be sanctioned while PFMS has not yet released the money.
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| System | What it answers | What to examine | Typical next action |
|---|---|---|---|
| GST Portal | Where is the refund application in tax processing? | Acknowledgement, deficiency memo, RFD-08 notice, reply, sanction or RFD-06 order | Open the document, supply the requested information, or follow the order |
| PFMS GST tracking | Was the bank account validated and has payment been disbursed? | Validation result, error description and payment-processing status | Correct account details where necessary, or wait for technical revalidation |
The notice or order attached to your individual case is the controlling explanation. There is no single rejection reason that applies to every refund category.
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Logged-in route
- Sign in to the GST Portal using the taxpayer credentials associated with the GSTIN.
- Open Services > Refunds > Track Application Status.
- Select the filing year, or enter the refund application reference number (ARN), and search.
- Record the stage displayed and open every available acknowledgement, memo, notice or order. Save the documents and the date on which each became available.
The GSTN tracking advisory says the result identifies the stage at which the application is pending with the officer or the taxpayer. The labels can change as the portal is updated, so use the current wording shown after login rather than relying on an old screenshot.
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Pre-login route when available
A GSTN functionality compilation published in February 2021 documented Services > Track Application Status > Refund on the public landing page, followed by ARN entry. This older route may not appear or may be labelled differently on the live portal. If it is unavailable, use the logged-in refund menu.
What to save before contacting anyone
- The ARN receipt and the refund period or filing year.
- A screenshot or PDF of the current tracking stage.
- Any RFD-02 acknowledgement, RFD-03 deficiency memo, RFD-08 notice, RFD-09 submission acknowledgement, RFD-05 payment advice or RFD-06 order.
- The date of receipt or download for each notice, because the RFD-09 response period runs from receipt of the RFD-08.
Understand the GST processing stages
Acknowledgement or deficiency
After an electronic application in RFD-01, the process may show an acknowledgement or a deficiency memo. An acknowledgement means the filing has entered processing; it is not a promise that the amount will be sanctioned. A deficiency memo identifies a problem that must be dealt with according to the instructions in that document. Read the memo itself instead of inferring the problem from the word “pending.”
Show-cause notice (RFD-08)
When the officer considers all or part of the amount inadmissible or not payable, the rules provide for an RFD-08 show-cause notice. Its recorded reasons are the case-specific explanation for the proposed rejection or reduction. The notice should be treated as an action item, not as the final order.
Reply and decision
After considering the reply, the officer issues RFD-06. The order can sanction the whole amount, sanction only part, or reject the claim. A refund must not be rejected without a reasonable opportunity of being heard; this safeguard appears in the CBIC-published refund rules.
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Payment advice
RFD-05 is the payment advice/order stage. It does not by itself prove that the bank has credited the money. PFMS performs validation after the payment order and proceeds to disbursal only after that check succeeds.
Check PFMS when the portal shows sanction or payment delay
Why PFMS matters
The GSTN advisory describes two PFMS checks. PFMS validates the bank account after the RFD-01 application. The officer can issue RFD-05 only after that validation succeeds. PFMS validates again after RFD-05 before final disbursal. A sanctioned refund can therefore remain unpaid because the second validation or payment step has not completed.
How to use the PFMS GST tracking page
- Open the PFMS GST tracking facility referred to in the GSTN advisory.
- Enter the GSTIN or account number requested by that page, using the same details supplied in the refund application.
- Check whether the result relates to the post-filing validation or the validation after payment advice.
- Read the complete error description. Save the result with the date and the ARN or payment reference in your records.
Distinguish a technical failure from wrong account data
- Technical file-exchange issue: The GSTN advisory describes a path in which the GST System corrects the technical problem and submits the file for revalidation. Do not replace bank details merely because this type of error appears; monitor for the revalidation result.
- Incorrect account details: If the error identifies an incorrect account number, IFSC, account holder detail or other bank information, the details must be corrected through the applicable GST process. The officer then has to re-issue RFD-05 so PFMS can validate the corrected information.
Do not assume that a bank-side delay means the tax officer rejected the claim. The PFMS result and its error text identify which path applies.
Respond to an RFD-08 show-cause notice
Meet the 15-day deadline
Under the published refund rules, the taxpayer’s response to RFD-08 is FORM GST RFD-09 and is due within 15 days of receiving the notice. The GSTN advisory directs taxpayers to submit the response and supporting documents electronically through RFD-09 on the taxpayer dashboard. Use the receipt or portal availability record to establish when the notice was received, and do not wait for a reminder.
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Build a reason-by-reason response
- Copy or quote each objection in the same order in which it appears in RFD-08.
- For each objection, state the factual answer and identify the exact return, invoice, export record, bank record or other document that supports it.
- Explain in one or two sentences how each attachment resolves that particular objection. Name files clearly and use a consistent numbering system.
- Check that the amounts, tax periods, GSTIN, invoice numbers and dates in the reply match the original RFD-01 and the uploaded records.
- Submit RFD-09 electronically before the 15-day period expires and download the acknowledgement or submission reference.
Examples such as returns, invoices, export documents and bank records are drafting categories, not a universal document list. The evidence depends on the refund category and the reasons written in your notice. Upload only records that address those reasons and are legible enough for the officer to verify.
After submission
Keep the filed RFD-09, attachment list and acknowledgement together with the original notice. Monitor the GST Portal for the resulting RFD-06 order. If the officer needs clarification or a hearing, follow the instruction displayed in the case record; the rules require a reasonable opportunity of being heard before rejection.
Read an RFD-06 rejection or partial sanction
Separate the decision from the payment status
RFD-06 is the officer’s decision after the application and any RFD-09 reply have been considered. Read its reasoning, the amount sanctioned, the amount rejected and the refund category. If the order sanctions an amount but PFMS has not paid it, use PFMS tracking rather than treating the order as a rejection.
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Re-credit of a rejected portion
For applicable cases, the rules provide FORM GST PMT-03 to re-credit the rejected portion to the electronic credit ledger. Check the order and subsequent ledger entries to see whether this step applies to your claim. A re-credit is different from a cash payment: it restores eligible credit to the electronic ledger instead of transferring the amount to the bank account.
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Appeal decisions require current advice
The documents reviewed here do not establish a current, universal appeal limitation period or a complete filing procedure. Use the RFD-06 order, the current GST appeal rules and, where the amount or issue is significant, a qualified GST professional before relying on a deadline. Do not infer an appeal date from the RFD-09 15-day response period; they are different stages.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.GST refund forms at a glance
| Form | Role | Who normally acts |
|---|---|---|
| RFD-01 | Electronic refund application | Taxpayer |
| RFD-02 | Acknowledgement in the refund process | GST system/officer process |
| RFD-03 | Deficiency memo | Officer |
| RFD-08 | Show-cause notice where all or part of a claim is considered inadmissible or not payable | Officer |
| RFD-09 | Reply to RFD-08, due within 15 days of receipt under the rules | Taxpayer |
| RFD-06 | Final sanction, partial sanction or rejection order | Officer |
| RFD-05 | Payment advice/order before PFMS validation and disbursal | Officer/system process |
| PMT-03 | Re-credit order for a rejected portion in applicable cases | Officer/system process |
Troubleshoot the status you actually see
“Pending with officer”
Open the GST Portal documents first. A pending label does not disclose the substantive issue. Look for a deficiency memo, RFD-08, request for information or an order. If no document is available, retain the ARN, filing date and screenshots and use the official GST support channel or your jurisdictional officer with those identifiers.
“Notice issued”
Download RFD-08, calculate 15 days from receipt, and prepare RFD-09 against each recorded reason. Do not send a generic letter that merely says the claim is correct; the reply should connect every assertion to a record.
“Sanctioned” but no bank credit
Check whether RFD-05 is present and then check PFMS. A second bank validation occurs after the payment order. The PFMS error description determines whether a technical revalidation is expected or the account information needs correction and a new RFD-05.
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“Validation failed”
Read the specific failure text. Technical file-exchange failures follow the system revalidation path described by GSTN. Incorrect bank details require correction and officer re-issuance of RFD-05; repeatedly waiting without correcting known data will not resolve that branch.
No ARN result
Re-enter the ARN exactly as shown on the receipt, select the correct filing year and try the logged-in route. If the application was recently filed, retain the submission acknowledgement and check again after the portal has generated the tracking record. Escalate with the ARN and GSTIN rather than creating a duplicate refund application.
RFD-06 rejects the claim
Read the reasons and amount breakdown in the order, check whether PMT-03 re-credit is applicable, and obtain current advice on any appeal or other remedy. The order—not a generic online explanation—controls the next legal step.
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- Keep the original RFD-01 data export or acknowledgement with the ARN.
- Use a dated folder for each notice, reply, attachment and acknowledgement.
- Give attachments descriptive filenames such as
01_invoice_1045.pdfand refer to those names in RFD-09. - Reconcile the claimed amount to the relevant returns and invoices before uploading anything.
- For export-related claims, include only the export and realization records that address the notice’s stated objection.
- For bank issues, compare the account and IFSC entered in the GST record with the bank’s current details and retain evidence of any correction request.
- Keep copies of portal acknowledgements; a successful upload screen without its reference number is harder to prove later.
These are organization practices, not a mandatory list for every refund type. The notice and the applicable refund category determine what evidence is relevant.
Quick Recap
Common mistakes that prolong a refund
- Checking only the GST Portal and never checking PFMS after sanction or RFD-05.
- Treating “pending” as a rejection without opening the attached notice or order.
- Missing the RFD-09 15-day period because the notice was downloaded but its receipt date was not recorded.
- Uploading a large, unindexed bundle instead of mapping each attachment to a specific RFD-08 reason.
- Changing bank details in response to a technical file-exchange error when GSTN’s process calls for automatic revalidation.
- Assuming RFD-05 is proof of payment, even though PFMS performs another validation before disbursal.
- Using an old menu path without checking the live portal labels.
- Filing a duplicate claim while the original ARN is still being processed.
A practical action sequence for today
- Find the ARN receipt and note the filing year.
- Track the application on the GST Portal and download every available document.
- If the stage is bank validation or payment, check PFMS with the requested GSTIN or account details.
- If RFD-08 is present, calendar the 15-day RFD-09 deadline from receipt and prepare a reason-by-reason evidence table.
- If RFD-06 is present, follow its amount breakdown, check any PMT-03 re-credit and obtain current advice before pursuing an appeal.
- Keep every acknowledgement, error description and order with the ARN so the next enquiry starts with a complete record.
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