GST Refund Forms List 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.
GST refunds run on a set of "RFD" forms. You file only a few of them. Most are orders or notices the officer issues to you, and each one tells you where your claim stands. This guide lists them all, in the order you are likely to meet them.
You file RFD-01 (application), RFD-01W (withdrawal), RFD-09 (reply to a notice), RFD-10 (UN bodies and embassies) and RFD-11 (LUT or bond). The officer issues RFD-02 (acknowledgement), RFD-03 (deficiency memo), RFD-04 (provisional refund), RFD-05 (payment order), RFD-06 (sanction, rejection or adjustment), RFD-07 (withholding and its release) and RFD-08 (show cause notice). The rules are Rules 89 to 97A of the CGST Rules, and the power to refund comes from sections 54 to 58.
The complete list
The Refunds Handbook (January 2026) lists the following forms:
| Form | Name | Filed / issued by |
|---|---|---|
| RFD-01 | Application for refund | Applicant |
| RFD-01A | Application for refund (manual) | Applicant, where manual filing applies (Rule 97A) |
| RFD-01B | Refund order details | Officer (uploads the order details on the portal) |
| RFD-01W | Application for withdrawal of refund application | Applicant |
| RFD-02 | Acknowledgement | Officer |
| RFD-03 | Deficiency memo | Officer |
| RFD-04 | Provisional refund order | Officer |
| RFD-05 | Payment order | Officer |
| RFD-06 | Refund sanction / rejection order | Officer |
| RFD-07 | Part A: order withholding refund. Part B: order releasing withheld refund | Officer / Commissioner |
| RFD-08 | Notice for rejection of application for refund | Officer |
| RFD-09 | Reply to show cause notice | Applicant |
| RFD-10 | Refund application by UN specialised agencies, multilateral financial institutions, consulates, embassies, etc. | Notified bodies (s.55) |
| RFD-10A | Refund application by Canteen Stores Department | CSD |
| RFD-10B | Omitted | — |
| RFD-11 | Bond or Letter of Undertaking for export without payment of IGST | Exporter / SEZ supplier |
Outside the RFD series, PMT-03 re-credits ITC to the electronic credit ledger when a refund is rejected or found admissible as credit. Exports of goods with payment of IGST need no RFD-01: the shipping bill is treated as the refund application under Rule 96.
If you are unsure which form your case needs next, our GST refund process service can take it from the application to the payment order.
The forms you file
RFD-01, the application. One application per claim, filed on the common portal under the right category (export under LUT, SEZ, inverted duty, excess cash ledger balance, excess tax paid, and others). It carries the statements, declarations and undertakings for that category, plus uploaded documents. The ARN is generated only once uploads are complete and, where needed, the amount has been debited from the ledger. Statement-level detail is in our guides to Statement 3, Statement 1A and Statement 5.
RFD-01W, withdrawal. Under Rule 90(5) you may withdraw an application at any time before the officer issues RFD-04, RFD-05, RFD-06, RFD-07 or RFD-08. Any amount debited from the credit or cash ledger is credited back (Rule 90(6)).
RFD-09, reply. Your answer to an RFD-08 notice, due within 15 days of receiving the notice (Rule 92(3)).
RFD-10. Notified bodies under section 55 apply once every quarter (Rule 95).
RFD-11, LUT or bond. Filed before you export or supply to an SEZ without payment of IGST. Without it, you have no ITC refund route. See LUT: letter of undertaking.
The forms the officer issues
| Stage | Form | Time limit and effect |
|---|---|---|
| Completeness check | RFD-02 or RFD-03 | Within 15 days of the ARN (Rule 90). Once RFD-02 issues, no deficiency memo can follow. |
| Deficiency | RFD-03 | You file a fresh RFD-01 with a new ARN. The debited amount is re-credited automatically. The period from filing to the memo is excluded from the two-year limit (Rule 90(3) proviso). |
| Provisional refund (zero-rated) | RFD-04 | 90% under s.54(6). From 01.10.2025, issued within 7 days of acknowledgement on system-based risk evaluation. The officer may, for reasons recorded, decline it. |
| Proposed rejection | RFD-08 | Show cause notice. No rejection without a hearing (proviso to Rule 92(3)). |
| Final order | RFD-06 | Sanction in full or part, rejection, or adjustment against an outstanding demand (Rule 92(1)). Due within 60 days of a complete application (s.54(7)). |
| Payment | RFD-05 | Payment order. PFMS credits the validated bank account. |
| Withholding | RFD-07 Part A / Part B | Refund withheld under s.54(10)/(11). Part B releases it. |
Interest at 6% a year runs if the refund is not paid within 60 days. It is 9% where the refund follows an appellate or court order (s.56). Interest runs to the date the money reaches your bank account, not the date of the order.
Reading your status through the forms
Your status on gst.gov.in (Services → Refunds → Track Application Status) is really a record of which form has been issued:
- RFD-02 issued: the application is complete and the 60-day clock is running.
- RFD-03 issued: nothing further will happen on that ARN. File afresh.
- RFD-08 issued: reply in RFD-09 within 15 days and ask for a personal hearing.
- RFD-06 issued, no credit yet: look for RFD-05 and the PFMS status. See GST refund status check with ARN and sanctioned but not credited.
Illustration (round figures). An exporter files RFD-01 for ₹10 lakh on 1 March. RFD-02 issues on 10 March and RFD-04 for ₹9 lakh within seven days of that. The officer later issues RFD-08 proposing to disallow ₹1 lakh. After the RFD-09 reply and a hearing, RFD-06 sanctions ₹9.6 lakh and rejects ₹0.4 lakh. The final RFD-05 pays the balance of ₹0.6 lakh. If the rejected ₹0.4 lakh is not appealed, it comes back to the credit ledger through PMT-03.
Need help with a refund at any stage?
Whether you are preparing RFD-01, answering an RFD-03 or RFD-08, or chasing an RFD-05 that never reached the bank, the next step depends on the last form issued. Our GST refund process team reads the trail and handles the filing or reply. If the claim has already been rejected, see GST refund rejection support. For the full picture, start at our GST refund hub.
Key takeaways
- You file RFD-01, RFD-01W, RFD-09, RFD-10 and RFD-11. The officer issues the rest.
- RFD-02 or RFD-03 comes within 15 days of the ARN. A deficiency memo means a fresh application.
- RFD-04 (90% provisional, zero-rated only) is now issued within 7 days on system risk evaluation.
- RFD-06 is the final order: sanction, rejection or adjustment. RFD-05 is the payment order.
- Interest of 6% (9% for appellate-order refunds) runs after 60 days until the money reaches your bank.
Read next
- GST refund process step by step: RFD-01 to RFD-06
- RFD-05 payment order explained
- How to respond to a GST refund deficiency memo (RFD-03)
- Circular 125 GST refund explained
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.