For most GST refund claims, the process starts with FORM GST RFD-01 on the Common Portal. For claims other than a refund of an electronic-cash-ledger balance, the proper officer should issue an acknowledgement in FORM GST RFD-02 within 15 days after checking completeness. If the amount ordered to be refunded is not paid within 60 days from receipt of the application, section 56 of the CGST Act provides interest for the period of delay. A proposed rejection must be answered in FORM GST RFD-09, normally within 15 days, and an adverse order can generally be challenged in FORM GST APL-01 within three months of communication, subject to a possible one-month condonation period.
The exact handling differs by refund category and by whether the claim is based on an ordinary statutory entitlement or on an order that has become final after adjudication, appeal or court proceedings. Keep the application reference, filing date, acknowledgements, notices and bank-credit records together so every deadline can be proved.
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At a glance: the forms and deadlines
| Stage | Form or record | What it means | Time point |
|---|---|---|---|
| Application | FORM GST RFD-01 | Electronic refund claim filed on the Common Portal with category-specific evidence | Filing date is the date shown in the portal acknowledgement/ARN |
| Completeness acknowledgement | FORM GST RFD-02 | Officer records that a claim (other than an electronic-cash-ledger refund) is complete enough for processing | Should be made available within 15 days |
| Provisional sanction, where applicable | FORM GST RFD-04 | Interim refund milestone used in cases where provisional payment is permitted | No single nationwide timing is stated in the official material summarized here |
| Final decision | FORM GST RFD-06 | Claim is sanctioned, partly sanctioned or rejected | Records the officer’s final order |
| Payment advice | FORM GST RFD-05 | Advice for electronic credit of the sanctioned refund and any section 56 interest | States the amount, delay period and interest amount when interest is payable |
| Proposed rejection | FORM GST RFD-08 | Officer sets out why the claim may be rejected | Starts the reply opportunity |
| Reply to proposed rejection | FORM GST RFD-09 | Applicant’s written response and supporting material | Normally due within 15 days of the RFD-08 notice |
| Appeal | FORM GST APL-01 | Appeal against a communicated adjudication order | Generally within three months; a further one month may be condoned for sufficient cause |
How to file a GST refund claim
Use RFD-01 on the Common Portal
CBIC Rule 89 requires the claimant to file FORM GST RFD-01 electronically through the Common Portal. Select the refund category that matches the legal basis of the claim and attach the documentary evidence applicable to that category. The portal generates an application reference (ARN) and records the filing date. Download or otherwise preserve the submitted form, ARN and uploaded annexures immediately.
Understand the electronic-ledger entry
For an input-tax-credit refund, the amount claimed is debited from the electronic credit ledger when the application is filed. That debit is not the same as a bank payment; it is an accounting step in the refund process. A cash-ledger refund follows a different route, and the 15-day RFD-02 completeness milestone described below does not apply in the same way to an electronic-cash-ledger balance claim.
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Match evidence to the category
Evidence should allow the officer to connect the amount claimed to the underlying supplies and to the statutory refund condition. Depending on the claim, preserve export documents, invoices, relevant electronic-ledger entries and evidence addressing the non-passing-on requirement. Upload readable files and retain the originals and a dated copy of the submission. If the portal rejects a file or the officer later asks for clarification, the saved package shows exactly what was filed.
What happens after filing?
Filing date and ARN
The date of receipt of the application is critical because section 56 measures the ordinary interest period from that date. Treat the portal-generated ARN and timestamp as your primary record. If a claim is resubmitted after a deficiency, keep both the original and resubmission records and follow the date that the applicable rule or order treats as receipt of the valid application.
RFD-02 completeness acknowledgement
For claims other than an electronic-cash-ledger refund, the proper officer should scrutinize completeness and make FORM GST RFD-02 available within 15 days. The acknowledgement records the filing date used for the statutory processing period. No RFD-02 by the end of that window is a practical warning to check the portal, verify that the ARN is valid and contact the jurisdictional office through the available official channel with proof of filing.
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Some eligible claims can pass through a provisional-sanction milestone recorded in FORM GST RFD-04. Provisional processing does not replace the final order. The officer ultimately issues FORM GST RFD-06, which sanctions, partly sanctions or rejects the claim. The amount that reaches your bank account should be checked against the RFD-06 decision and the payment advice.
When does interest on a delayed refund start?
The 60-day rule
Section 56 of the CGST Act states: “If any tax ordered to be refunded under sub-section (5) of section 54 to any applicant is not refunded within sixty days from the date of receipt of application…” interest becomes payable for the delay beyond those 60 days. In practical terms, count from the legally recognized receipt date of the application, not from the date on which you first followed up or from the date of a later phone call. Interest starts after the statutory 60-day period has elapsed and continues for the days until the refund is paid.
Which rate applies?
The ordinary statutory ceiling is 6% for a delayed refund. A higher ceiling of 9% applies where the refund arises from an order that has attained finality from an adjudicating authority, an appellate authority, the Appellate Tribunal or a court. The distinction is about the legal source of the refund, not simply the fact that an applicant filed an appeal. Section 56 was amended with effect from 1 October 2023; use the provision and the order governing your claim to determine the applicable rate.
What the 2026 government FAQ confirms
A PIB GST FAQ dated 9 October 2026 restates that when a refund is not sanctioned within the statutory period, the applicant is entitled to interest on the delayed refund for the period beyond 60 days under section 56. That statement confirms the trigger but does not create a guaranteed nationwide bank-credit date or a single average processing time.
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When interest is payable, the officer issues an order with FORM GST RFD-05 payment advice. The advice states the delayed amount, the period of delay and the interest amount. Payment is credited electronically to the applicant’s registered bank account. Check that the bank account shown in the GST registration is active and correctly validated; a correct sanction can still be followed by a failed credit if the account details are outdated.
What to do when a refund is delayed
- Preserve the filing proof. Save the RFD-01, ARN, filing timestamp, ledger-debit details (for an input-tax-credit claim) and every uploaded annexure.
- Check the 15-day acknowledgement. For a non-cash-ledger claim, look for RFD-02 and compare its date with the filing record.
- Track each subsequent form. Record any RFD-04 provisional sanction, RFD-06 final order and RFD-05 payment advice, including the date each became available.
- Calculate the statutory period. Mark the 60th day from receipt of the application and count the delay after that date until the refund is actually paid.
- Request the interest determination. If payment arrives without the interest required by section 56, send the jurisdictional officer a concise written request enclosing the ARN, receipt date, payment date and your calculation. Ask that the delayed amount and interest be processed through the prescribed RFD-05 payment procedure.
- Verify the bank credit. Match the amount credited with the sanction and payment advice. Keep the bank statement showing the credit date, because that date determines the end of the delay period.
The official material does not establish one nationwide average processing time, a guaranteed bank-credit date or a universal success rate. Those outcomes can vary with the category, documentation, deficiencies and the jurisdiction handling the claim.
If the officer proposes rejection
RFD-08 notice
A proposed rejection is issued in FORM GST RFD-08. Read each objection separately: a missing invoice, an unexplained ledger balance, an export-document mismatch and a non-passing-on objection require different evidence. The notice is a proposal, not the final order, so use the reply stage to correct factual errors and submit documents that directly answer every ground.
RFD-09 reply within 15 days
The applicant normally has 15 days to reply in FORM GST RFD-09. Calendar the deadline from the date the notice is communicated on the portal, not from the day you happen to open an email alert. A useful reply has a ground-by-ground structure: quote the objection briefly, state the factual answer, identify the attached document and explain how it satisfies the refund condition. Submit before the deadline and retain the acknowledgement.
RFD-06 final order
After considering the reply, the officer issues FORM GST RFD-06, sanctioning or rejecting the claim. A partial sanction should be reconciled line by line with the amount originally claimed, the amount accepted and any amount treated as inadmissible. If the order rejects an amount or applies the wrong legal treatment, the appeal clock runs from communication of that order.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How to appeal a rejected GST refund
File APL-01 within three months
The GST Portal FAQ states that an appeal in FORM GST APL-01 is generally filed within three months of communication of the order. Identify the exact communication date in the portal record and calculate the deadline immediately. Do not wait for a separate paper copy if the order has already been communicated electronically.
One-month condonation window
The appellate authority may allow presentation within a further one month when satisfied that sufficient cause prevented timely filing. Condonation is discretionary, not automatic. If you need it, file the appeal with a specific explanation, supporting dates and evidence of the event that prevented timely filing. A bare statement that the deadline was missed is weaker than a documented chronology.
Build the appeal record
- Attach the RFD-01 and ARN, the filing date and the category selected.
- Include RFD-02, any RFD-04 provisional document, the RFD-08 notice, your RFD-09 reply and the RFD-06 order.
- Reconcile invoices, export records, electronic-ledger entries and non-passing-on evidence to the disputed amount.
- State the relief sought: full refund, the specific amount wrongly rejected, correction of the applicable interest treatment or another precise remedy available in the appeal.
- Keep proof of communication and the APL-01 filing acknowledgement.
Refund categories and the records that matter
| Category | Typical financial source | Key milestone to watch | Records to preserve |
|---|---|---|---|
| Electronic-cash-ledger balance | Excess balance in the electronic cash ledger | RFD-01 and the sanction/payment record; the RFD-02 15-day rule is not stated for this category in the same way | Cash-ledger statement, ARN, bank details and payment evidence |
| Input-tax-credit or zero-rated-supply refund | Eligible credit, including claims connected with zero-rated supplies | RFD-02 completeness acknowledgement, any RFD-04 provisional step, then RFD-06 and RFD-05 | Invoices, export or supply records, credit-ledger debit and non-passing-on evidence |
| Deemed-export refund | Refund connected with supplies treated as deemed exports under the applicable rules | Completeness acknowledgement and final sanction or rejection | Supply documentation, invoices, recipient evidence and proof required for the category |
| Other statutory category | The specific refund entitlement created by the CGST framework | Follow the form sequence and the legal condition for that category | Category-specific documents, ledger records and communications |
The table is a workflow guide, not a substitute for checking the documentary requirements attached to the particular refund category selected in RFD-01.
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Worked example: finding the interest period
Assume an application is received on 10 January and the refund is paid on 25 March. The 60-day statutory period is measured from 10 January. If the amount is not paid by the end of that period, the days beginning after the 60-day window and ending on 25 March form the delay period for section 56 interest. The calculation must use the legally recognized receipt date and the actual payment date shown by the bank or payment record. If the refund instead arises from an order that became final through adjudication, appeal, tribunal or court proceedings, assess the 9% ceiling rather than the ordinary 6% ceiling.
Common mistakes that cause avoidable delay
- Using the wrong category: A claim filed under an incorrect refund type may not match the evidence supplied.
- Failing to save the ARN: Without the filing reference and timestamp, proving the statutory start date becomes harder.
- Ignoring a portal notice: Missing RFD-08 or another communication can forfeit the chance to answer before RFD-06.
- Sending a general reply: RFD-09 should answer every objection with a document and a clear explanation.
- Confusing sanction with bank credit: RFD-06 records the decision; RFD-05 and the bank statement show the payment process and date.
- Missing the appeal deadline: Three months is the general APL-01 period. The possible extra month requires sufficient cause and should not be treated as an automatic extension.
- Overlooking interest: Reconcile the payment with the 60-day rule and the applicable 6% or 9% ceiling instead of assuming the principal refund settles every entitlement.
A practical record-keeping checklist
- RFD-01 submission, ARN and filing timestamp
- Electronic credit-ledger debit, where the claim uses input tax credit
- RFD-02 acknowledgement, if applicable
- Invoices, export or deemed-export records and non-passing-on evidence
- RFD-04 provisional document, if issued
- RFD-08 notice and the date communicated
- RFD-09 reply and submission acknowledgement
- RFD-06 final order
- RFD-05 payment advice and bank statement showing the credit date
- APL-01 filing and any application for condonation, when an appeal is needed
Keeping this chronology in one file lets you identify the correct deadline, calculate any delay precisely and present a complete record if the claim is rejected or the interest is omitted.
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