Start by checking the GST Portal application record, ARN, latest notice or order, and the stage of your claim. A pending application, a Rule 90 deficiency, an RFD-08 notice proposing rejection, an RFD-06 rejection order, and a sanctioned refund awaiting payment require different actions—and have different deadlines.
This guide covers India’s GST refund procedure. The applicable notice, order, refund category, and current law govern an individual claim.
First, identify the stage of your GST refund
Open the refund application record on the GST Portal and note the ARN (application reference number), refund category, filing and acknowledgment dates, current status, and any notice or order. Save copies of the application, acknowledgments, correspondence, and portal status. The ARN is useful when checking the claim or following up.
Use the latest document—not just a status label—to determine what to do next:
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| What you find | What it means | Next step |
|---|---|---|
| Application still being processed | No deficiency or rejection is necessarily established by a pending status. | Check the dates and completeness of the application; follow up if appropriate. |
| Rule 90 deficiency communication | The officer has identified a deficiency; this is not the same as a final rejection order. | Address the specific missing information or documents through the prescribed portal process. |
| FORM GST RFD-08 | A show-cause notice proposes that the refund is not admissible or payable. | Reply in FORM GST RFD-09 within 15 days of receiving the notice. |
| FORM GST RFD-06 rejecting some or all of the claim | The officer has issued a refund order that may be appealed if you are aggrieved. | Read the reasons and assess the appeal deadline promptly. |
| Refund sanctioned, but no bank credit | The decision to sanction and the transfer of money are separate stages. | Check the payment advice, bank details, and credit date; follow up on disbursal. |
The forms are not interchangeable: 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 refund order, RFD-07 addresses adjustment or withholding in specified circumstances, and RFD-08 and RFD-09 are the proposed-rejection notice and applicant’s reply. PMT-03 is used to re-credit ledger amounts in situations specified by the Rules.
Why is my GST refund pending?
A pending portal status alone does not identify the reason or establish that the claim has been rejected. Check the record for a deficiency communication, request for information, show-cause notice, order, or payment advice. Also establish when the application was complete in all respects and which refund category applies.
Section 54(7) of the CGST Act says the proper officer shall issue an order on an application complete in all respects within 60 days from receipt. That is an order-issuance period for a complete application, not a guaranteed payment date for every filing or refund category. The GST Rules also provide a provisional refund route for qualifying cases: under Rule 91, a qualifying provisional refund is to be sanctioned within seven days of the relevant acknowledgment. Eligibility is not universal.
If the claim appears overdue, follow up through the relevant GST Portal or jurisdictional officer channel. Include the ARN, application and acknowledgment dates, refund category, current status, and a concise chronology. Keep copies of the message and any response. The official materials do not establish one universal escalation ladder or a standard response time for such follow-ups.
What to do if you receive a deficiency communication
Read the communication carefully and list each item requested—such as documents, return details, declarations, or reconciliations. Submit the requested response through the prescribed portal process and retain 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. That ledger re-credit is not a final cash refund.
What to do after receiving an RFD-08 notice
FORM GST RFD-08 is a time-sensitive show-cause notice proposing that the refund is not admissible or payable. Under Rule 92, reply in FORM GST RFD-09 within 15 days after receiving it. Record the actual receipt date and do not treat the notice as a final rejection order.
- Identify each proposed ground. Separate issues such as eligibility, calculations, mismatches, and missing evidence.
- Answer point by point. Explain your position against each reason in the notice rather than sending an unrelated document bundle.
- Attach relevant support. Include the evidence and calculations that address the officer’s stated concerns and the refund category.
- Request a hearing if useful. Rule 92 says an application cannot be rejected without giving the applicant an opportunity to be heard: “Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard.”
- Keep proof of filing. Save the RFD-09 submission and its acknowledgment.
The officer must consider the response and issue an RFD-06 order. If the order rejects the claim despite the response, use the order’s communication date to assess the appeal period.
How to appeal a GST refund rejection
If an RFD-06 order rejects some or all of your refund and you are aggrieved, section 107 of the CGST Act generally allows three months from communication of the decision or order to appeal. The GST Portal appeal FAQ says the appellate authority may condone up to one additional month if sufficient cause prevented filing on time. Condonation is discretionary, not automatic; do not plan on a late filing being accepted.
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1Scan for outdated or missing drivers - takes under a minute2Clear out junk files and repair common Windows errors3Fix the driver behind crashes, sound loss and screen glitches- Download the order and establish the deadline. Record when the order was communicated, not just the date printed on it.
- Separate the disputed issues. Identify legal grounds, missing-document findings, calculation issues, mismatches, and any amount already allowed.
- Assemble the record. Match each ground to the application, supporting evidence, correspondence, and the officer’s reasoning.
- Check the portal route and order type. The GST Portal FAQ references FORM GST APL-01. Verify that the relevant refund order type is available for appeal on the portal.
- Get advice promptly if needed. For a complex claim or a deadline approaching, a GST practitioner or chartered accountant can help assess the order and appeal.
Rule 93 provides for re-credit of rejected amounts to the electronic credit ledger through FORM GST PMT-03 in specified circumstances. A ledger re-credit is not cash paid to your bank; check the order and ledger rather than assuming the rejected amount has been refunded in cash.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What to do if the refund was sanctioned but not paid
Check the RFD-06 order to confirm the amount sanctioned and any adjustments, then look for the RFD-05 payment order or advice. Compare the bank account details in the refund application with the account that should receive the transfer, and verify whether and when the credit arrived. If it has not, follow up using the ARN and the sanction and payment details.
Section 56 provides for interest on qualifying amounts ordered refundable when they are not refunded within 60 days from receipt of the application under section 54(1). The ordinary statutory rate is capped at 6%; a special provision capped at 9% applies to certain refunds arising from a final adjudication, appellate, tribunal, or court order. The applicable rate is set by notification, and eligibility depends on the facts and the relevant provision. CBIC Circular 79/53/2018-GST says a refund is treated as made when it is credited to the claimant’s bank account. A delay does not by itself establish that interest is due.
Dates and documents to keep track of
| Item | What it tells you |
|---|---|
| ARN and application record | Identifies the claim and helps you track status and follow-ups. |
| Application and acknowledgment dates | Help establish the timeline; the 60-day order period concerns an application complete in all respects. |
| RFD-08 receipt date | Starts the 15-day period for the RFD-09 reply. |
| RFD-06 communication date | Starts the ordinary three-month section 107 appeal period. |
| RFD-05 and bank credit date | Help distinguish a sanctioned claim from a payment not yet credited. |
| Portal submission and follow-up acknowledgments | Document what you filed and when. |
These periods and rate caps come from Indian legislation and the GST Portal guidance described above; they are legal time limits or statutory maximums, not average processing times or a guarantee of payment.
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