For an Indian exporter, the first step in resolving a delayed GST refund is to identify which refund route applies. An export with IGST paid is linked to customs and shipping-bill processing; an export under LUT or bond without payment of IGST generally involves a GST Portal claim for eligible accumulated input tax credit (ITC) using FORM GST RFD-01. The systems, evidence and status records differ, so start with the relevant portal or official communication rather than assuming every delay is a GST Portal issue.
Identify the refund route before troubleshooting
| Refund route | How it is processed | Records to start with | Likely handoff |
|---|---|---|---|
| IGST paid on exported goods | The shipping bill functions as the refund application when the required valid return and export-manifest or export-report conditions are met. Customs processes the linked export information. | Shipping-bill number and date, export invoice, return filing record, manifest or export report, and the customs or ICEGATE status. | Customs/ICEGATE-linked processing. CBIC’s exporter FAQ describes the shipping bill, valid return and manifest/report as part of the process (CBIC Sectoral FAQ; CBIC GST FAQ). |
| Export under LUT/bond without payment of IGST | An exporter may claim eligible accumulated ITC through FORM GST RFD-01 on the GST Portal, with evidence specific to the claim category. | ARN, claim period and category, RFD-02 acknowledgement or RFD-03 deficiency memo, invoices and the applicable supporting statement. | Scrutiny by the jurisdictional GST proper officer, subject to the claim record and any system handoff. CBIC explains the filing and evidence requirements in its refund rules and FAQ (CGST Rules, 2017; CBIC Sectoral FAQ). |
These are not interchangeable queues. A customs-linked shipping-bill refund may be held up by export or return data, while an RFD-01 claim may be awaiting scrutiny, a response to a deficiency or payment after sanction. Eligibility also depends on the applicable rules; exporting goods alone does not establish that a particular refund is due.
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Common causes and what to check
| Possible cause | How to verify it | Practical next step |
|---|---|---|
| Manifest or export report missing or not matched | For exported goods, check whether the export manifest or export report covering the shipping bill was filed and delivered, and whether the shipping-bill identifiers and dates match the export record. Delivery is a filing prerequisite under the refund rules. | Ask the customs broker or carrier to confirm filing and matching. Compare the manifest/report with the shipping bill before treating a mismatch as established. |
| Return information or shipping-bill data does not align | Check that the applicable valid return was furnished and compare exporter identifiers and export details in the return with the shipping bill. Customs receives valid-return information through the Common Portal as part of processing. | Reconcile the source records. If the portal or authority identifies an error, correct it through the prescribed route and monitor the corresponding status. |
| RFD-01 claim or evidence is incomplete | Check the claim category and period, ARN, invoices and category-specific supporting statement. Evidence can differ: export-goods claims may require shipping-bill and invoice details; export-service claims may require invoice and BRC/FIRC details; unutilized-ITC claims require invoice details. | Use the RFD-02 acknowledgement or RFD-03 deficiency memo to determine what action is required. Keep the notice, original filing receipt and any corrected claim record together. |
| A previous filing blocks another filing | Review filing history for an existing claim for the same month and category. The GST Portal’s known-issues guidance describes duplicate-period restrictions and specific reapplication situations, including some deficiency-memo or inadvertent NIL filings (GST Portal known issues for refund applications). | Do not submit another claim until you have checked the prior claim and the portal guidance for the exact error or reapplication situation. |
| Risk-related hold or missing IGST scroll | Check customs/ICEGATE status and whether the relevant refund claim has been transmitted for jurisdictional-officer processing. CBIC Instruction No. 04/2022-GST describes cases in which an IGST scroll was not generated after a DGARM alert and certain claims were sent through ICEGATE/GSTN for officer processing (CBIC Instruction No. 04/2022-GST). | Use the recorded reference to ask the relevant authority whether this pathway applies to the claim. The instruction documents a possible route; it does not establish that a risk alert caused every delay. |
| Officer scrutiny or verification is pending | Read the ARN-linked status and all official communications to distinguish a pending acknowledgement, deficiency, verification or decision. An RFD-01 claim is scrutinized by the proper officer. | Ask which specific document, verification or decision is outstanding. A generic “refund delayed” message does not identify the cause. |
| Bank validation or disbursement failed | Check the bank account in the taxpayer’s registration record and application, together with payment advice and portal payment status. CBIC’s refund circular describes account selection, validation constraints and portal payment-status communication (CBIC Circular No. 125/44/2019-GST). | If a validation error or failed payment is recorded, correct bank details through the prescribed registration process and follow the status for the payment. |
| The relevant processing period may not have elapsed | Establish the application’s receipt or acknowledgement date and whether it was complete; the export date alone is not the date to use for assessing the processing period. | Check for a deficiency communication and determine how it affects the claim timeline under the applicable rules before concluding that a deadline was missed. |
These are investigation paths, not a ranking of the most frequent causes. The official sources cited here do not provide a current exporter-wide breakdown of delayed refunds by cause.
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Resolve a delayed claim in a practical sequence
- Classify the claim. Determine whether it is an IGST-paid export of goods, an export under LUT/bond seeking unutilized ITC, an export-of-services claim or another refund category. The claim type determines the system and supporting evidence.
- Assemble the identifiers. For an RFD-01 claim, note the ARN, category and period. For a customs-linked claim, note the shipping-bill number and date. Also gather the GSTIN, invoice references, return acknowledgement and any RFD-02, RFD-03, order, payment advice or customs communication.
- Read the status and latest official communication. Establish whether the record is awaiting acknowledgement, has a deficiency, is under scrutiny, is sanctioned but unpaid, shows a failed bank validation or is absent from the relevant customs-linked workflow.
- Reconcile the underlying records. For goods, compare the shipping bill, export invoice, return information and manifest/report. For services, check the relevant invoice and BRC/FIRC details. Correct a discrepancy only through the route prescribed for it.
- Respond through the prescribed channel. If a deficiency is recorded, follow the instructions in the notice and portal. Check filing history before trying to reapply; a duplicate claim can be blocked or create further confusion.
- Escalate with a specific question and record. Include the relevant ARN or shipping-bill details, claim period, status, dates and notice or communication reference. Ask what precise action or decision is pending rather than requesting an unexplained status update.
How to escalate without creating another delay
Use the official portal communication and the relevant department’s contact channel, and retain the filing receipt and correspondence. CBIC Instruction No. 2/1/2020-GST, issued on April 9, 2020, says: “For facilitation of taxpayers, all communication must be done using official email IDs.” It also says the prescribed process does not warrant physical submission of documents. This is the instruction’s stated context; do not treat paper delivery as a routine extra step in the claim.
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For a customs-linked claim, direct the inquiry to the status or handoff shown in the customs/ICEGATE record. For an RFD-01 claim, use the ARN and the latest GST Portal communication to identify the jurisdictional office or action involved. If an authority has issued a notice, respond to that notice rather than sending duplicate evidence through an unrelated channel.
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- Acknowledgement or deficiency memo: CBIC Instruction No. 2/1/2020-GST (April 9, 2020) states a 15-day period for acknowledgement or issuance of a deficiency memo. The applicable claim record and rules determine how the period applies.
- Disposal: The same 2020 instruction states a 60-day disposal period. Establish the relevant receipt/acknowledgement date and account for any deficiency handling before judging whether the period has run.
- Provisional payment: CBIC’s exporter FAQ describes provisional payment of 90% within seven days for specified eligible claims, subject to exceptions. It is not an unconditional promise for every category or claim; verify eligibility and current requirements in the applicable rules and claim record.
- Interest on a delayed refund: Section 56 of the CGST Act provides for interest on covered tax refunds after 60 days from receipt of the application at the rate notified under the Act. CBIC Circular No. 125/44/2019-GST refers to 6% for the circumstances it addresses. The Act provides a separate higher ceiling for certain refunds arising from final orders, so 6% should not be treated as a universal rate. Confirm the current notification and whether the facts qualify before calculating or asserting interest.
The figures above are procedural periods or conditional provisions, not statistics about how often exporter refunds are delayed.
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