GST Refund ARN Status 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.
The GST portal lets you track a refund ARN in two ways: without logging in, using just the ARN, or after logging in with the taxpayer's credentials. Both use the same menu, but they answer different questions. Knowing which one you need saves time, and it also lets a business share refund tracking with its finance team without passing the GST password around.
Path: gst.gov.in → Services → Refunds → Track Application Status. Pre-login, you enter the ARN and see the stage the application has reached. Post-login, you see more, including the PFMS bank-account validation and disbursement status that decides whether sanctioned money actually moves. A refund can carry more than one ARN over its life (for example, a fresh application after an RFD-03 deficiency memo), so keep an ARN log.
What an ARN is and when it exists
The Application Reference Number is created only once the RFD-01 is fully filed: all statements and documents uploaded and, where the category needs it, the claim debited from the electronic credit or cash ledger. The application is deemed filed on the ARN date, and that is the date from which the officer's 15-day acknowledgement window and the 60-day sanction limit are counted. A saved draft has no ARN and has not reached anyone.
You will find the ARN on the filing confirmation screen, on the downloaded RFD-01 and in the email/SMS sent to the registered contacts on filing.
Pre-login vs post-login: what you see
| Question | Pre-login (ARN only) | Post-login |
|---|---|---|
| Has the application reached the officer? | Yes | Yes |
| Current stage (acknowledged, deficiency, SCN, sanctioned, rejected) | Yes | Yes |
| Is the bank account validated by PFMS? | Not the place to look | Yes |
| Has the refund been disbursed? | Not the place to look | Yes |
| PFMS error message and bank re-selection | No | Yes, on the refund dashboard |
| Access to issued orders and notices for reply | No | Yes |
The pre-login view suits a quick check by someone who does not hold the credentials: a CFO, a partner, an auditor, or the exporter's banker assessing a working-capital request. The post-login view is the one to use once the refund is sanctioned, because that is where the payment side becomes visible. If the refund shows sanctioned pre-login but no money has come, log in; the answer is almost always in the PFMS status. See GST refund sanctioned but not credited to the bank.
If you track several ARNs across GSTINs and want someone to read them for you and act on what is stuck, our GST refund status support covers that.
Why one refund can have several ARNs
People often lose track because a single claim for a period can generate more than one ARN.
| Event | What happens to the ARN |
|---|---|
| Deficiency memo (RFD-03) | Original ARN ends; you file a fresh application with a new ARN (Rule 90(3)) |
| Withdrawal (RFD-01W) | Original ARN is withdrawn; any new filing carries a new ARN |
| Payment order reissued after PFMS error | Same ARN; the new RFD-05 has a new reference number |
| IGST export refund withheld and transmitted (Rule 96(5A)) | A system-generated RFD-01 appears on the GST portal, deemed filed on transmission |
| Refund after appeal order | Claimed in a new RFD-01 under the category for refunds on account of assessment/appeal/any other order |
Two practical consequences. First, if you track an old ARN after a deficiency memo, it will look frozen; the live one is the fresh application. Second, the limitation benefit in the proviso to Rule 90(3), which excludes the time between the first filing and the RFD-03, needs you to prove both dates, so keep both ARNs.
The handbook also records a known portal glitch: after a withdrawal, the portal can still treat the invoices as already claimed and refuse a fresh application. The advised course is to raise a grievance through the GST portal or the GST helpdesk for a back-end correction.
How to share tracking without sharing the password
- Give the ARN to the person who needs the stage; they can use the pre-login tracker.
- Keep post-login access with the authorised signatory or the consultant, who reports PFMS status.
- Record every ARN in a register the finance team can see.
A simple ARN log:
| Period / category | ARN | Filed on | Amount | RFD-02/03 date | RFD-04 | RFD-06 | RFD-05 ref | Credited on |
|---|---|---|---|---|---|---|---|---|
| (illustration) Apr–Jun, export under LUT | ARN 1 | 10 Jul | ₹9,00,000 | RFD-03 on 20 Jul | — | — | — | — |
| (illustration) Apr–Jun, export under LUT | ARN 2 | 28 Jul | ₹9,00,000 | RFD-02 on 5 Aug | ₹8,10,000 | ₹90,000 balance | ref 1, later reissued ref 2 | 30 Sep |
In this illustration the RFD-03 on ARN 1 came 10 days after filing; those 10 days are excluded from the two-year limit for ARN 2.
Exporters: which ARN, which portal
An LUT exporter's ITC refund has an ARN and is tracked on the GST portal. An IGST-paid export of goods has no refund ARN; the shipping bill is the application and its status is on the Customs side through ICEGATE. See IGST refund status on ICEGATE. Only when the IGST claim is withheld and transmitted under Rule 96(5A) does it enter the GST portal's tracker.
What to do with what you find
- Stuck at filed beyond 15 days: write to the officer; see GST refund pending for processing.
- Deficiency memo: file afresh and start tracking the new ARN.
- SCN (RFD-08): reply in RFD-09 within 15 days.
- Sanctioned, not paid: check PFMS status post-login.
Need help keeping multiple refund ARNs moving?
When a business has several refund claims open, with fresh ARNs after deficiency memos and payment orders reissued, it is easy to follow the wrong one. We maintain the ARN trail, read the post-login status and chase each stage with the officer. See GST refund status support, read how the whole GST refund process runs, or browse all categories on our GST refund hub.
Key takeaways
- Same menu, two views: pre-login gives the stage; post-login adds PFMS validation and disbursement.
- Share the ARN, not the password, for stage checks.
- A deficiency memo or withdrawal creates a new ARN; a reissued payment order does not.
- Keep every ARN with its dates; the Rule 90(3) limitation exclusion depends on them.
- IGST exports on the shipping bill route have no refund ARN on the GST portal.
Read next
- GST refund status check online with ARN
- GST refund status stages and their meaning
- How to withdraw a GST refund application (RFD-01W)
- GST RFD-01 refund application filing guide
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.