Recommended Free Tools
Start by checking the refund application’s ARN, latest portal status, notices and orders. Your next step depends on whether the claim is still pending, has a Rule 90 deficiency, faces a proposed rejection in FORM GST RFD-08, has been rejected in an RFD-06 order, or was sanctioned but not paid. These are different stages with different deadlines and remedies.
This guide covers India’s GST refund process. The applicable refund category, current law and the notice or order in your case matter; the steps below are general information, not a prediction that a claim qualifies.
As an Amazon Associate I earn from qualifying purchases.
First, identify the stage of your GST refund
On the GST Portal, open the refund application record and save the ARN (application reference number), application and acknowledgment dates, refund category, current status, notices, orders and any payment details. Record when you received each notice or order. A portal status is useful, but it does not by itself establish entitlement to a refund.
Use the latest document and stage to choose what to do:
#1 Best Overall
| What the record shows | What it means for your next step |
|---|---|
| Application is pending | Check completeness and elapsed time, then follow up using the ARN and application details. |
| Rule 90 deficiency communication | Identify and address the specified missing information or documents through the prescribed portal process. |
| FORM GST RFD-08 | A proposed rejection or non-admissibility notice; prepare a FORM GST RFD-09 reply within the applicable period. |
| FORM GST RFD-06 | An order sanctioning or rejecting the claim, possibly in part; read its reasons and assess any appeal deadline. |
| Refund sanctioned, but no bank credit | Check the payment advice, bank details and date of credit; this is a disbursal issue, not the same as a rejection. |
The forms help distinguish the stages: RFD-02 is an acknowledgment; RFD-04 is a provisional refund order for qualifying cases; RFD-05 is the payment order or advice; RFD-06 is the order sanctioning or rejecting the claim; RFD-07 concerns adjustment or withholding in specified circumstances; RFD-08 is a proposed rejection notice; and RFD-09 is the applicant’s reply. PMT-03 is used to re-credit electronic ledger amounts in situations specified by the Rules. [CGST Rules]
Why is my GST refund pending?
Section 54(7) of the CGST Act says the proper officer shall make an order on an application that is complete in all respects within 60 days from its receipt. That is a statutory period for an order on a complete application—not a guaranteed payment date for every filing, category or application that still needs information. Check when the application became complete and whether a later notice or communication affected processing. [CGST Act, section 54(7)]
If the claim appears overdue, send a concise follow-up through the relevant GST Portal or jurisdictional officer channel. Include the ARN, refund category, filing and acknowledgment dates, current status and a short chronology; retain copies of your request and any response. The cited rules do not prescribe one universal escalation ladder or response time.
The Tool Desk
Outbyte Driver Updater FREEFix the driver behind crashes, sound loss and screen glitchesFind Drivers →Outbyte PC Repair FREEClear out junk files and repair common Windows errorsFree Scan →What should I do after a deficiency communication?
A deficiency communication under Rule 90 is not the same as a final rejection order. Read it closely and list each item requested—such as documents, return details, declarations or reconciliations—then submit the response through the prescribed portal process and save its acknowledgment. The Rules provide that when deficiencies are communicated under Rule 90, the amount debited for the claim is re-credited to the electronic credit ledger. [CGST Rules, Rule 90]
What should I do after receiving an RFD-08 notice?
FORM GST RFD-08 is a show-cause notice proposing that the refund be treated as not admissible or not payable. Under Rule 92, the applicant may reply in FORM GST RFD-09 within 15 days of receiving the notice. Treat that period as a deadline: note the receipt date, address each stated reason in order, and attach evidence relevant to your refund category and the officer’s concerns. [CGST Rules, Rule 92]
Ask for an opportunity to be heard if it would help explain the facts or supporting records. Rule 92 states: “Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard.” The officer must consider the response and issue an RFD-06 order; an RFD-08 proposal is not itself the final rejection.
How do I appeal a GST refund rejection?
If an RFD-06 order rejects some or all of your claim and you are aggrieved, download and read the reasoned order. Separate the grounds you dispute—such as a legal interpretation, missing evidence, calculation or mismatch—and note any amount already sanctioned or adjusted. Check the order’s communication date immediately: section 107 generally allows three months from communication of the decision or order to appeal. The GST Portal FAQ says the appellate authority may condone up to one additional month if sufficient cause prevented timely filing; condonation is discretionary, not automatic. [CGST Act, section 107] [GST Portal appeal FAQ]
Free tools Windows power users keep installed
One-click scans. No signup required.
APL-01 is the appeal application form referenced by the Portal FAQ. Verify that the portal offers the relevant order type for your case and get qualified tax advice promptly if the deadline is near. An appeal is a process for challenging the order, not a guarantee that the decision will be reversed.
Rule 93 provides for re-credit of rejected amounts to the electronic credit ledger through FORM GST PMT-03 in specified circumstances. Re-credit to that ledger is not a cash refund; check the order and ledger rather than assuming rejected amounts have been paid to your bank. [CGST Rules, Rule 93]
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What if the refund was sanctioned but the money has not arrived?
Check the RFD-06 order for the amount sanctioned and any adjustments, then look for the RFD-05 payment order or advice. Confirm the bank account particulars in the refund application and check the actual date of credit. Raise a payment or disbursal follow-up with the ARN and sanction and payment details. A sanctioned claim awaiting bank credit is a different problem from a rejected application. [CGST Rules, Forms RFD-05 and RFD-06]
When can delayed-refund interest apply?
Section 56 provides for interest on qualifying amounts ordered refundable if the refund is not made within 60 days from receipt of the application under section 54(1). The ordinary statutory rate is capped at 6%; a special provision, for certain refunds arising from a final adjudication, appellate, tribunal or court order, is capped at 9%. These are statutory upper limits, not necessarily the applicable notified rate in an individual case. Eligibility, the relevant notification and the facts must be checked; delay alone does not mean every claim automatically earns interest. [CGST Act, section 56]
For when payment is treated as made, CBIC Circular 79/53/2018-GST says the refund is made when the amount is credited to the claimant’s bank account. That makes the bank-credit date important when checking a sanctioned but unpaid claim. [CBIC Circular 79/53/2018-GST]
What deadlines and figures matter?
| Period or figure | What it applies to |
|---|---|
| 15 days | Time to reply in RFD-09 after receiving an RFD-08 notice under Rule 92. |
| 7 days | Rule 91 period for sanctioning a qualifying provisional refund after the relevant acknowledgment; not every applicant qualifies. |
| 60 days | Section 54(7) period for an order on an application complete in all respects. |
| 60 days | Section 56 threshold for interest on qualifying amounts ordered refundable but not refunded; measured from receipt of the application under section 54(1). |
| Up to 6% | Statutory cap for the ordinary delayed-refund interest rate; the notified rate and applicability must be checked. |
| Up to 9% | Statutory cap for the special delayed-refund interest provision for certain refunds arising from a final order described in section 56; check the notification and applicability. |
| 3 months | Ordinary section 107 appeal period, from communication of the decision or order. |
| Up to 1 additional month | Possible condonation described by the GST Portal FAQ for sufficient cause; it is discretionary. |
The figures are legal periods or statutory caps, not observed average processing times or promises about how quickly a particular refund will be paid. [CGST Rules] [CGST Act] [GST Portal appeal FAQ]
Quick Recap
Keep a practical refund record
- Save the ARN, application, acknowledgment and dated copies of all submissions.
- Download the latest portal status, notice and order; record when each was received or communicated.
- Match every deficiency or rejection reason to the supporting documents and calculations you provide.
- Save portal submission acknowledgments and copies of follow-up requests and responses.
- If the claim is complex, calculations are disputed or an appeal deadline is approaching, consider getting individualized help from a GST practitioner or chartered accountant.
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
