Check Your GST Refund explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Once a refund is sanctioned, the number that matters is not the amount you claimed but the amount that actually lands, and where each rupee of the difference went. The sanction order, the payment order, your bank statement and your electronic ledgers together tell the full story. Here is how to check the GST refund amount after sanction and tie every figure out.
Start with the final order in RFD-06: under Rule 92(1) it states the amount sanctioned, any amount refunded provisionally (RFD-04), any amount adjusted against outstanding demand, and the balance refundable. The balance should match the RFD-05 payment order and, after PFMS, your bank credit. Rejected ITC returns to the credit ledger by PMT-03 once the rejection is final (Rule 93(2)). For tax-paid refunds, Rule 92(1A) pays cash only in proportion to the cash originally paid. Check s.56 interest separately if payment came after 60 days.
The four documents you need
| Document | What it tells you | Where to get it |
|---|---|---|
| RFD-06 (and RFD-04, if any) | What was sanctioned, adjusted, rejected and remains payable | Portal, post-login, against the ARN |
| RFD-05 | What was ordered for payment, by tax head, to which account | Portal, post-login |
| Bank statement | What actually arrived and when | Your bank |
| Electronic credit and cash ledgers | What was debited on filing and what was re-credited | Portal, ledgers |
You also need your own working, meaning the computation behind your claim, so you can compare. If you do not have one, the GST refund calculator gives a quick rebuild for ITC refunds.
Step 1: Read the RFD-06 line by line
Rule 92(1) requires the order to mention the amount sanctioned, the amount refunded provisionally, the amount adjusted against outstanding demand under GST or the earlier laws, and the balance refundable. Read the order's reasons alongside the figures, because the reasons are what you would appeal against.
- Claimed vs sanctioned. Any gap is an inadmissible portion, and the order must give reasons. If no RFD-08 notice and hearing preceded it, note that; Rule 92(3) requires both before rejection.
- Provisional amount. For zero-rated claims, up to 90% may already have been paid by RFD-04. Tick it against the earlier bank credit.
- Adjustment. Section 54(10) allows deduction of unpaid tax, interest or penalty that has not been stayed by the last date for appeal. Check that the demand exists, is correct, and was not stayed.
- Balance refundable. This is the only figure that the RFD-05 will pay.
If the order does not reconcile with your claim and you cannot see why, our GST refund status support team can rebuild the officer's computation and identify what was cut.
Step 2: Tie the RFD-06 to the RFD-05
The RFD-05 should carry the balance refundable, split by tax head, issued by the same officer for all heads. Check:
- the total equals the RFD-06 balance;
- the split across CGST, SGST, IGST and cess matches what you debited on filing, where the claim came from those ledgers;
- the bank account is the one you selected in the application.
If there are two RFD-05 references, the first was probably invalidated after a PFMS error and reissued; only one should be paid. See RFD-05 payment order explained.
Step 3: Tie the RFD-05 to the bank
The portal reports PFMS disbursement and notifies you by email/SMS. Match the amount and date to your bank statement. A disbursed status with no credit is a bank-side issue; take the details to your branch.
Step 4: Check your ledgers
This step is the one most often skipped, and where real money goes missing.
- Deficiency memo earlier? The amount debited for the closed application should have been re-credited (Rule 93(1)). Look for it before the fresh claim's debit.
- Part rejection? The debited ITC for the rejected part is re-credited by PMT-03, but only when the rejection is final: the appeal is finally rejected, or you give a written undertaking not to appeal (Rule 93(2)). If you intend to appeal, it will not come back yet; diarise it. See re-credit of rejected refund: PMT-03.
- Refund of tax paid, partly from ITC? Under Rule 92(1A), for refunds other than zero-rated and deemed-export supplies, only the cash-proportionate share is paid to your bank; the rest returns to the credit ledger by PMT-03.
Step 5: Check interest
If the money reached your bank more than 60 days after the application, s.56 interest at 6% p.a. is due from day 61 until the credit date (9% where the refund flows from an appellate or court order). Tax is treated as refunded only when credited to your bank, so do not stop the count at the RFD-06 date.
A full reconciliation (illustration)
Illustration: An exporter under LUT claims ₹10,00,000 of unutilised ITC (IGST ₹6,00,000, CGST ₹2,00,000, SGST ₹2,00,000), debited from the credit ledger. Application on 1 April.
| Item | Amount (₹) | Check |
|---|---|---|
| Claimed | 10,00,000 | Own working |
| RFD-04 provisional (90%), credited 20 April | 9,00,000 | Bank ✔ |
| RFD-06 sanctioned | 9,50,000 | ₹50,000 held inadmissible (ITC on invoices not in GSTR-2B) |
| Less provisional already paid | (9,00,000) | |
| Adjusted against old demand | (20,000) | Demand verified, not stayed ✔ |
| Balance refundable per RFD-06 | 30,000 | |
| RFD-05 | 30,000 | ✔ |
| Bank credit, 15 June | 30,000 | ✔ |
| PMT-03 re-credit | 50,000 | Pending: exporter plans to appeal |
Interest: day 60 ended on 31 May. The ₹30,000 balance arrived on 15 June, 15 days late: ≈ ₹30,000 × 6% × 15/365 ≈ ₹74. Trivial here, but on large final balances it is worth claiming. The ₹50,000 is the real decision: appeal on the GSTR-2B point or accept, undertake not to appeal and take the PMT-03 re-credit. Our refund rejection team can advise on that choice; see also refund rejected: ITC not in GSTR-2B.
Need help reconciling a sanctioned refund?
When the sanctioned amount does not match your claim, the gap can be an adjustment you can challenge, a rejection you can appeal, or a re-credit you have not yet received. We reconcile the order, the payment and your ledgers and tell you which. See GST refund status support.
Key takeaways
- RFD-06 shows sanctioned, provisional, adjusted and balance amounts (Rule 92(1)).
- The RFD-05 should equal the RFD-06 balance and match your bank credit.
- Rejected ITC returns by PMT-03 only when the rejection is final.
- Tax-paid refunds partly paid through ITC come back partly as cash and partly as credit (Rule 92(1A)).
- Check s.56 interest if the credit came after 60 days.
Read next
- Where is my GST refund? Troubleshooting guide
- GST refund sanctioned but not credited to the bank
- Partial GST refund sanction in RFD-06
- Section 56: interest on delayed refunds
Disclaimer: Positions stated as on 30 September 2026, based on the CGST Act and Rules as amended, the Finance Act 2026, and the ICAI Handbook on Refunds under GST (January 2026). Verify current notifications before filing.