Track a GST refund in two places because approval and payment are separate steps. On the GST Portal, open Services > Refunds > Track Application Status and search by filing year or ARN to see where the application is pending. Then use the Public Financial Management System (PFMS) to check bank validation and disbursal.
For a qualifying refund ordered under section 54(5) of the CGST Act, section 56 provides interest when the refund remains unpaid beyond 60 days from receipt of the application. The statutory ceilings are 6% for the ordinary category and 9% for certain final-order cases, but the operative notified rates must be verified before you calculate or quote an amount. The proper officer records interest, when due, in FORM GST RFD-05.
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Why one refund has two status trails
A GST refund moves through an application-processing track and a payment track. The GST Portal shows the tax officer’s processing stage. PFMS handles bank-account validation and reports whether the payment has moved toward disbursal. A sanctioned refund on the GST Portal therefore does not, by itself, prove that money has reached your bank account.
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1Clear out junk files and repair common Windows errors2Scan for outdated or missing drivers - takes under a minute3Repair Windows errors before they cause bigger problems| What you need to check | Where to check | What the result means |
|---|---|---|
| Application processing | GST Portal refund tracking | Whether the file is pending with the officer or taxpayer and which processing stage it has reached |
| Bank validation and payment movement | PFMS | Whether the account passed validation after filing and after the payment order, and whether disbursal is progressing |
GSTN describes two PFMS bank checks: one after FORM GST RFD-01 is filed and another after the officer issues FORM GST RFD-05. The officer can issue the payment order only after the first validation. The final payment requires the later validation and subsequent payment processing.
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What to prepare before checking
- Your GSTIN and the acknowledgement reference number (ARN) for the refund application.
- The filing year selected in the application, if you will search by year.
- The bank-account number recorded in your GST registration and refund application.
- A copy of FORM GST RFD-01 and any notices, deficiency memos, orders or correspondence.
- The date the application was received, which starts the section 56 time test for a qualifying claim.
Keep the ARN exactly as shown on the acknowledgement. It is the most reliable key for finding a specific application and for asking the tax office or PFMS to investigate a mismatch.
Track the refund on the GST Portal
Logged-in tracking
- Sign in to the GST Portal.
- Open Services > Refunds > Track Application Status.
- Select the relevant filing year, or enter the ARN.
- Choose the search option and read the displayed stage and pending party.
The GSTN advisory says this view is intended to show the exact stage at which the application is pending with the officer or the taxpayer. A status indicating taxpayer action means the delay is not solely an administrative payment delay; open the related notice or communication and respond through the prescribed portal workflow.
Pre-login tracking
GSTN functionality documentation also describes a pre-login route. Choose the refund-status option and enter the ARN. The result displays the recorded stages and current status. Pre-login tracking is useful when you cannot complete a normal sign-in, but it does not replace reviewing notices and documents inside the authenticated account.
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The ARN appears on the acknowledgement generated when FORM GST RFD-01 is filed. Retain that acknowledgement with the filing date and supporting documents. If an accountant or employee filed the claim, obtain the original ARN rather than relying on a screenshot that omits characters.
Check PFMS for bank validation and disbursal
The first validation after RFD-01
After the electronic refund application is filed, PFMS validates the bank details associated with the GST registration and application. In PFMS, use the GST Registered option and enter the GSTIN or account number as directed in the GSTN advisory. This check answers a different question from the GST Portal status: whether the payment destination has passed validation.
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The second validation after RFD-05
Once the proper officer issues FORM GST RFD-05, the payment enters the later bank-validation and disbursal stage. The advisory directs applicants to check GST Successfully Processed. If no record appears there, check GST Under Process, where validation errors may be shown.
When bank details are wrong
If PFMS rejects or cannot validate the account, compare the account number, bank identifiers and account-holder details with the information in your GST registration and refund application. The GSTN instructions state that the taxpayer must update incorrect bank details and the officer must re-issue the RFD-05 payment order. Do not treat a corrected bank account as paid until PFMS shows successful processing and the bank confirms credit.
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How the 60-day interest rule works
Ordinary qualifying refunds
Section 56 of the CGST Act applies to tax ordered to be refunded under section 54(5). The ordinary trigger is that the amount remains unpaid within 60 days from receipt of the application under section 54(1). The legal test is tied to the qualifying refund order and the application-receipt date, not simply to the date you first noticed a delay.
The section was amended with effect from 1 October 2023 to describe interest as payable for the period of delay beyond 60 days through the date the tax is refunded. This wording does not make every refund delay eligible: the refund category, order, withholding circumstances and other applicable rules still matter.
Refunds following a final order
Section 56 separately provides a higher ceiling for a claim arising from a final order of an adjudicating authority, appellate authority, appellate tribunal or court, when the resulting refund remains unpaid beyond 60 days of the consequent application. The statutory ceiling for this category is 9%.
Ceilings are not the current payable rates
Section 56 sets a maximum ordinary rate of 6% and a maximum final-order rate of 9%, with the actual rate to be specified by government notification on the GST Council’s recommendation. Those figures must not be presented as the current effective rates without checking the operative notification. Before calculating interest, verify the notification in force for the relevant period and category.
What FORM GST RFD-05 tells you
CBIC refund rules provide for an order with payment advice in FORM GST RFD-05 when section 56 interest is due and payable. The order specifies:
- the amount of refund treated as delayed;
- the period of delay; and
- the interest amount payable.
The rules state that the interest is electronically credited to the bank account recorded in the applicant’s registration particulars and specified in the refund application. RFD-05 is therefore the document to inspect for the officer’s determination, the delay period and the payment destination.
A GST Portal approval or a PFMS validation result is not a substitute for reading the RFD-05 advice. Check that the refund amount, dates, interest category and bank account match your records. Preserve the order, payment advice, ARN and bank statement together.
How to pursue interest on a delayed refund
Step 1: Establish the relevant dates
Record the date the refund application was received, the date of any qualifying refund order, the date the 60-day period ended and the date the refund was actually credited. Use the receipt and order documents rather than an estimated filing date. If an application was re-filed after a deficiency, determine which receipt date the applicable rules recognize before making a demand.
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Step 2: Confirm that section 56 covers the case
Check that the amount is tax ordered to be refunded under section 54(5) and that the case fits the ordinary or final-order context described in section 56. A delay caused by a deficiency, an unresolved eligibility issue, withholding authorized by another provision or a different refund category may require a separate analysis. The available statutory summary does not establish a universal entitlement for every refund type.
Step 3: Check both systems and the order record
Review the GST Portal status, PFMS validation results and any RFD-05 order. A case can be approved on the GST Portal but held at bank validation, or it can show a PFMS problem while the tax officer still needs to complete processing. Identify the exact stage before alleging that the entire refund process has exceeded 60 days.
Step 4: Verify the notified rate
Do not use 6% or 9% as an automatic calculation rate. They are statutory ceilings. Confirm the government notification applicable to the refund category and period, and confirm whether the case falls under the ordinary or final-order ceiling.
Step 5: Ask for the RFD-05 interest determination
If the refund qualifies but the order or payment advice does not address interest, make a written request to the jurisdictional tax office referencing the ARN, GSTIN, receipt date, refund order, credit date and the section 56 issue. Ask the officer to state whether interest is payable and, if so, to issue or correct the RFD-05 order and payment advice. This is a request for a documented determination, not an assumption that a separate filing form is always required.
Step 6: Escalate only with a complete record
If the status remains unchanged or the response omits a qualifying interest determination, retain the acknowledgement of your request and follow the applicable departmental grievance or appellate route. Because the materials do not establish one universal escalation or separate-interest-application procedure, obtain case-specific advice from a qualified GST practitioner for a disputed amount, unusual refund category or contested order.
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Reading common status outcomes
| What you see | Likely meaning | Next action |
|---|---|---|
| Pending with officer | The tax-office processing stage is incomplete. | Check for notices, note the receipt date and follow up with the jurisdictional office if the qualifying 60-day period has passed. |
| Pending with taxpayer | A response, document or other taxpayer action is outstanding. | Open the communication, respond through the GST Portal and retain proof of submission. |
| Refund order issued, no PFMS success | Officer processing has advanced, but bank validation or payment processing is not complete. | Check PFMS under GST Successfully Processed and GST Under Process. |
| PFMS validation error | The payment account could not be validated. | Correct the bank details as directed and ask the officer to re-issue RFD-05. |
| PFMS successful, no bank credit | PFMS has recorded processing, but the bank credit may still be pending or rejected downstream. | Compare the account details and statement, then raise a trace request with the relevant office and bank using the ARN and payment advice. |
Do not confuse a processing delay with a payment delay
There are at least three different delays: the officer may not have decided the application; the officer may have issued the order but PFMS may have rejected the account; or PFMS may show processing while the banking transaction has not settled. Each has a different remedy. Quoting the section 56 clock without identifying which stage is stalled can send a taxpayer to the wrong office.
For example, an application that remains pending with the taxpayer because a notice was unanswered is not the same as an approved refund awaiting bank validation. Conversely, an RFD-05 order does not prove that the funds were credited. Match the status, document and bank statement before calculating any alleged delay.
What to include in a follow-up request
- GSTIN, legal name and contact details.
- ARN, FORM GST RFD-01 filing date and receipt date.
- Refund category and the section 54(5) order, if issued.
- Copies of RFD-05, PFMS messages and relevant portal screenshots.
- Date and amount of the bank credit, or a statement that no credit has arrived.
- The section 56 question: whether interest is payable, the qualifying delay period and the applicable notified rate.
- A request for a written response and corrected payment advice if any field is wrong.
Send only documents needed to identify the claim and protect sensitive account information. Keep the submission receipt and any officer response with the refund file.
Common mistakes that delay resolution
- Checking only the GST Portal: this misses PFMS validation and disbursal problems.
- Assuming approval equals credit: RFD-05 and later PFMS processing still matter.
- Using the statutory ceiling as a rate: 6% and 9% are maxima, not a verified current notification.
- Starting the clock from the wrong date: section 56 refers to receipt of the qualifying application.
- Ignoring a taxpayer-pending status: an unanswered notice can stop the file.
- Entering a replacement bank account without updating records: the officer may need to re-issue RFD-05 after correction.
- Assuming every refund category qualifies: section 56 is tied to the statutory conditions and does not create an automatic entitlement for every delay.
- Demanding a fixed interest amount without the notified rate: the officer’s RFD-05 determination and the operative notification should control the calculation.
A practical end-to-end checklist
- Locate the ARN and record the application-receipt date.
- Check Services > Refunds > Track Application Status on the GST Portal.
- Read every notice and determine whether the file is pending with the officer or taxpayer.
- Check PFMS under GST Registered using the GSTIN or account number.
- After RFD-05, check GST Successfully Processed; if absent, check GST Under Process.
- Correct any bank mismatch and request re-issue of RFD-05 where required.
- Compare the actual credit date with the 60-day section 56 threshold.
- Confirm that the refund is a qualifying section 54(5) refund and identify the ordinary or final-order category.
- Verify the current government-notified rate before estimating interest.
- Request a written RFD-05 interest determination if qualifying interest is missing or incorrect.
- Escalate with the complete documentary record when the jurisdictional office does not resolve the issue.
When professional advice is warranted
Consider case-specific GST advice when the refund followed an appellate or court order, the application was re-filed after a deficiency, the amount was partly withheld, bank details changed during processing, or the officer disputes the 60-day start date. A professional can examine the applicable notification, refund category and procedural record. No general checklist can decide those fact-specific issues for every taxpayer.
The safest approach is documentary: use the GST Portal for the application stage, PFMS for validation and disbursal, and RFD-05 for the officer’s refund-and-interest determination. Treat the 60-day period and 6%/9% ceilings as statutory framework points, then verify the applicable notification and facts before making a monetary claim.
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