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For an Indian GST refund, first identify the refund category and its statutory relevant date. Most claims are filed electronically in Form GST RFD-01, but the evidence and filing prerequisites differ for exports, accumulated input tax credit (ITC), SEZ supplies, deemed exports, order-based refunds and electronic cash-ledger balances. After submission, retain the acknowledgement reference number (ARN): the GST Portal shows processing progress, while the Public Financial Management System (PFMS) handles bank validation and disbursal information.
This guide explains the limitation period, category-specific records, filing sequence and the distinction between a claim being processed, sanctioned and actually paid.
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What is the time limit for filing a GST refund claim?
CBIC’s GST FAQ states: “A person claiming refund is required to file an application before the expiry of two years from the ‘relevant date’ as given in the Explanation to section 54 of the CGST/SGST Act.” Read the full CBIC GST FAQ together with the current law before calculating your last day.
Two years is therefore a limitation rule, not a universal calendar date. The relevant date changes with the ground for refund. The date for an export-related claim can differ from the date used for an order-based refund, an accumulated-ITC claim or another statutory category. A taxpayer who notices an overpayment today cannot automatically count two years from today. Identify the legal category, locate the relevant-date provision that applies to it and then count the permitted period.
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The FAQ in the link above is an older general explanation, so check amendments and the live rules before relying on a category-specific calculation. If the deadline is close, preserve evidence of the relevant date and obtain professional advice rather than waiting for a portal clarification.
Which filing route applies?
The CBIC GST Refund Rules provide an electronic application in Form GST RFD-01 through the Common Portal for refunds of tax, interest, penalty, fees or other amounts. A taxpayer may file directly or use a facilitation centre notified by the commissioner.
There is an important exception: certain claims for a balance in the electronic cash ledger may be made through the return for the relevant period instead of a separate RFD-01 application. Do not select a route merely because the amount appears in the cash ledger; confirm that the particular claim is one of the categories permitted to use the return.
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The documents and even the point at which filing becomes possible depend on the refund ground. Use the table as a planning aid, then verify the live RFD-01 instructions and rules for your exact facts.
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| Refund ground | Filing trigger or condition | Typical prescribed evidence |
|---|---|---|
| Export of goods | The export manifest or export report must have been delivered before the claim is filed. | Shipping-bill or bill-of-export details and the related export-invoice details. |
| Export of services | File under the export-of-services category after assembling the transaction and receipt evidence required by the rules. | Service invoices plus the relevant Bank Realisation Certificate (BRC) or Foreign Inward Remittance Certificate (FIRC) details. |
| Accumulated unutilised ITC | Use the category and calculation prescribed for the particular accumulation claim. | The Annex 1 invoice statement required for specified unutilised-ITC claims, along with the category’s supporting records. |
| Refund arising from an order | Base the claim on the order that creates or confirms the refundable amount. | A copy of the order and its reference details. |
| Supply to an SEZ—goods | Goods must be admitted in full for authorised operations and the specified officer must endorse the admission. | Invoices and the specified officer’s endorsement, with any other evidence required in the form. |
| Supply to an SEZ—services | Receipt of the services for authorised operations must be evidenced and endorsed by the specified officer. | Invoices, the endorsement and payment evidence where required. |
| Deemed exports | The recipient files the claim under the deemed-export provisions. | Invoices and the evidence notified for the deemed-export category. |
| Electronic cash-ledger balance | Some claims can be made through the relevant return rather than RFD-01. | The return data and records supporting the cash-ledger balance. |
The table does not replace the category-specific form instructions. For example, a shipping bill is relevant to goods exports but is not a substitute for BRC/FIRC evidence in a services-export claim. Likewise, an SEZ endorsement requirement cannot be met by attaching an ordinary commercial invoice alone.
What documents are required for a GST refund?
Start with the category, not a universal checklist
There is no single document bundle that fits every refund. Build the file around the reason for refund and the evidence named for that reason in RFD-01 and the rules. Keep the transaction-level invoices and the records used to calculate the claimed amount, then add the category documents in the table above. Check that names, invoice numbers, taxable values, tax amounts and dates agree across the application and attachments.
Export-goods records
For goods exports, confirm that the export manifest or export report has been delivered. Record the shipping-bill or bill-of-export information and the corresponding export-invoice details exactly as they appear in the customs and GST records. A mismatch can make an otherwise valid claim difficult to reconcile.
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For services exports, retain the service invoices and the relevant BRC or FIRC details. The remittance evidence should be traceable to the invoices and the services covered by the claim; do not attach a certificate that relates to a different period or customer without explaining the connection in the application.
SEZ and deemed-export records
Goods supplied to an SEZ require evidence that the goods were admitted in full for authorised operations and the specified officer endorsed that fact. For services, retain evidence of receipt for authorised operations and the specified officer’s endorsement, together with payment evidence where the rules require it. In a deemed-export claim, the recipient—not the supplier—files, and the notified invoice and other category evidence must be assembled by that recipient.
Order-based and accumulated-ITC records
An order-based refund needs the order and its reference. A specified unutilised-ITC claim requires the Annex 1 invoice statement in addition to the underlying records. Use the exact annexure and invoice population requested for the relevant period; substituting a self-created summary can leave the application incomplete.
Unjust-enrichment declaration or certificate
The rules address whether the tax burden was passed to someone else. For a claim that does not exceed ₹2 lakh, the rules generally call for a declaration that the incidence of tax has not been passed on. When the claim exceeds ₹2 lakh, the rules generally require Annex 2 of RFD-01 certified by a chartered accountant or cost accountant. The rules contain exceptions for certain classes of refund, so do not attach the declaration or certificate mechanically to every claim. Confirm whether an exception applies before signing.
How to file a GST refund application
- Classify the claim. Decide whether the amount relates to an export, accumulated ITC, SEZ supply, deemed export, an order, a cash-ledger balance or another recognised ground. The category determines the relevant date and evidence.
- Calculate the limitation date. Find the statutory relevant date for that category and ensure the application is filed before the two-year period described by CBIC expires. Keep the document that proves the relevant date.
- Check prerequisites. For goods exports, verify delivery of the export manifest or report. For SEZ supplies, obtain the required admission or service-receipt endorsement. For deemed exports, ensure the recipient is the filer.
- Prepare RFD-01 and annexures. Enter the claim amount, period and transaction details, and attach the evidence prescribed for the selected category. Include the appropriate unjust-enrichment declaration or professional certificate unless a listed exception applies.
- Submit electronically. File through the Common Portal, either directly or through a commissioner-notified facilitation centre. If the rules permit your electronic cash-ledger claim to be made in a return, use that route instead of duplicating it in RFD-01.
- Save the acknowledgement. After filing, record the ARN and download the receipt. The ARN is the key reference for later searches and correspondence.
- Monitor requests. The GST Portal may show that the application is pending with an officer or with the taxpayer. Read any request, provide the missing explanation or document through the prescribed response facility and retain a copy of what you submitted.
How do I track my GST refund application?
Use the GST Portal’s refund tracker while signed in. The official GSTN advisory on refund tracking gives this path: Services > Refunds > Track Application Status. Choose the filing year or enter the ARN, then select search.
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The GST Portal status concerns the application-processing stage. It can indicate that the file is awaiting action by the officer or awaiting an action by you. That status is not the same as confirmation that money has reached your bank account.
Where can I check the refund payment status?
PFMS is the system used for bank-account validation and disbursal information. The GSTN advisory explains that payment cannot proceed until PFMS validates the bank account entered in RFD-01 and then validates the account recorded in the payment order, RFD-05. Consequently, a claim can be sanctioned on the GST side while payment is still waiting for bank validation or disbursal.
Check the account registered for the refund and compare the PFMS result with the GST Portal stage. If PFMS shows a validation problem, correct the bank information through the applicable GST process and follow the portal instructions for resubmission. If the GST Portal shows the claim as pending with you, deal with that request before treating the case as a payment delay.
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To review a saved or filed application, use Services > Refunds > My Saved/Filed Applications. The GST Portal user guide, View Submitted or Saved Application for Refund, says the ARN appears as a hyperlink; select it to download the ARN receipt. Store the receipt with the submitted form, annexures, calculation and bank details so that a later status query can be tied to the exact filing.
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What each status means and what to do next
| What you see | What it tells you | Practical next action |
|---|---|---|
| Pending with officer | The GST Portal has not completed officer-side processing. | Keep the ARN and evidence ready; monitor for a notice, deficiency or decision. |
| Pending with taxpayer | An action or response is expected from you. | Open the application, read the request and submit the required response or document within the stated time. |
| Sanctioned on GST Portal | The claim has passed the relevant GST decision stage. | Check PFMS separately; sanction alone does not prove bank credit. |
| PFMS bank validation pending or failed | The payment account has not yet passed PFMS validation. | Verify the registered account details and follow the correction or revalidation instructions. |
| PFMS disbursal information available | PFMS has recorded the payment-side event. | Reconcile the entry with the bank account and retain the PFMS and GST references. |
Worked examples without guessing the deadline
Export of goods
An exporter assembles the shipping-bill details, export invoices and proof that the export manifest was delivered. The exporter then identifies the statutory relevant date for this category, files the electronic claim within the applicable two-year window and uses the ARN to follow processing. A GST Portal sanction is followed by PFMS bank validation before disbursal.
Export of services
A service exporter links invoices to the relevant BRC or FIRC details and checks that the remittance evidence covers the claimed services. The exporter should not use the goods-export evidence list or assume that the invoice date alone determines the deadline; the services category and its relevant-date rule govern.
SEZ service supply
A supplier collects the invoice, proof that the SEZ received the service for authorised operations, the specified officer’s endorsement and required payment evidence. Filing before the endorsement or omitting it can leave the category prerequisite unmet even when tax was charged correctly.
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Pre-submission checklist
- Refund ground and statutory relevant date identified.
- Two-year limitation period calculated from that relevant date, with current amendments checked.
- Correct route selected: RFD-01 or, where specifically allowed, the relevant return.
- Category evidence attached: export, SEZ, deemed-export, order or ITC records as applicable.
- Annex 1 invoice statement included where required for the specified unutilised-ITC claim.
- Unjust-enrichment declaration or Annex 2 professional certificate included only when applicable, considering exceptions.
- Bank account details checked before submission.
- ARN receipt downloaded and stored.
- GST Portal tracker checked by filing year or ARN, with PFMS checked separately for validation and disbursal.
Because portal labels and tax rules can change, verify the live GST Portal instructions and the CBIC refund rules immediately before filing. The safest approach is to treat the relevant date, category evidence and bank validation as three separate checks rather than assuming that one successful submission guarantees payment.
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