GST Refund Request Letter 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.
You do not need a letter to apply for a GST refund. RFD-01 is filed and processed entirely online, and the officer sees everything you upload. Letters still matter at particular points: explaining an unusual claim, chasing a delayed payment, asking for rejected credit to be restored, or getting a withheld refund released. This guide gives a format for each.
There is no prescribed "refund request letter". The application is FORM GST RFD-01, and since the master refund circular (Circular 125/44/2019-GST) neither the application nor any document needs to be physically submitted. A statement of facts uploaded with RFD-01 helps where the category does not explain itself, such as excess tax paid, "any other" or order-based refunds. Separate letters are useful to follow up a claim past 60 days (s.54(7)), to claim interest (s.56), to give the undertaking for PMT-03 re-credit (Rule 93), or to seek release under RFD-07 Part B.
Where a letter helps and where it does not
| Situation | Letter useful? | What to send |
|---|---|---|
| Filing RFD-01 | No covering letter needed | Use statements, declarations and uploads |
| Excess tax paid, wrong head, cancelled supply, "any other" | Yes | Statement of facts uploaded with RFD-01 |
| No RFD-02/RFD-03 after 15 days, or no order after 60 days | Yes | Follow-up letter by email/grievance, keeping a copy |
| Sanctioned late | Yes | Interest claim under s.56 |
| Part of the ITC refund rejected, not appealing | Yes | Undertaking not to appeal, requesting PMT-03 |
| Refund withheld under s.54(10)/(11) | Yes | Request for release in RFD-07 Part B once the reason is gone |
| SCN (RFD-08) without workings | Yes | Request for the working, then the RFD-09 reply |
| Deficiency memo (RFD-03) | No | File a fresh RFD-01. A letter will not revive the old ARN |
If you would rather have the claim and the correspondence handled end to end, see our GST refund process service.
Format 1: Statement of facts (upload with RFD-01)
Use this where the officer needs the story behind the numbers, for example excess tax paid in GSTR-3B or tax paid under the wrong head.
Specimen (adapt before use). Statement of facts: refund application for , period [__] 1. The applicant, , GSTIN [__], is engaged in . 2. For the tax period [__], the applicant's liability as per GSTR-1 was ₹[__]. Due to , ₹[__] was paid in GSTR-3B / through challan CPIN [__] dated [__]. 3. The excess is visible in , copies enclosed. 4. The amount has not been adjusted in any later return and no refund has been claimed earlier for it. 5. 6. The application is within two years of the relevant date, which is [__]. The applicant requests refund of ₹[__] under section 54 of the CGST Act. Authorised signatory, date.
Keep it factual and cross-referenced to the documents. The officer processes on the portal, so a clear statement cuts down the questions that lead to a deficiency memo.
Format 2: Follow-up on a delayed refund
The officer must acknowledge or issue a deficiency memo within 15 days (Rule 90) and decide a complete claim within 60 days (s.54(7)). The Handbook notes that officers are advised to issue RFD-06 and RFD-05 within 45 days of the ARN so that payment lands within 60.
Specimen (adapt before use). To: The Proper Officer, , Subject: Refund application ARN [__] dated [__] for ₹[__]: request for disposal The above application was filed on [__]. , and no order has been issued so far. The 60-day period under section 54(7) expired on [__]. We request that the application be decided and the payment order issued. Interest under section 56 accrues from the day after the sixtieth day until credit to our bank account. Any clarification needed will be furnished at once.
Also track the ARN on gst.gov.in (Services → Refunds → Track Application Status) and raise a grievance on the portal if the trail stalls. See GST refund helpline and grievance escalation.
Format 3: Interest claim under section 56
Interest is 6% a year from the day after the 60th day until the refund is credited to your bank. It is 9% where the refund flows from an appellate or court order.
Illustration (round figures). Refund ₹5,00,000. It reaches the bank 90 days after the 60-day period ended. Interest = 5,00,000 × 6% × 90 ÷ 365 = ₹7,397.
Specimen (adapt before use). Subject: Interest under section 56 on refund ARN [__] The refund of ₹[__] was sanctioned by RFD-06 dated [__] and credited on [__]. The application was received on [__], so the 60-day period ended on [__]. Interest at 6% per annum for [__] days amounts to ₹[__] (working enclosed). We request that interest be sanctioned and paid.
More on the calculation is in section 56: interest on delayed refunds.
Format 4: Undertaking for re-credit (PMT-03)
When an ITC refund is partly rejected, the debited credit returns to your ledger through PMT-03. Under Rule 93 this happens only when the rejection is final, meaning the appeal is finally rejected or you undertake in writing not to appeal.
Specimen (adapt before use). Subject: Undertaking under Rule 93: refund ARN [__], RFD-06 dated [__] By the above order, ₹[__] out of our claim of ₹[__] was rejected. We accept the order and undertake that we shall not file an appeal against the rejection. We request re-credit of ₹[__] to our electronic credit ledger in FORM GST PMT-03.
Do not sign this if you intend to appeal. See re-credit of rejected refund (PMT-03).
Format 5: Release of a withheld refund
Specimen (adapt before use). Subject: Request for release of refund withheld by RFD-07 Part A dated [__] The refund of ₹[__] was withheld on the ground that . That ground no longer exists: , copy enclosed. We request an order for release in RFD-07 Part B.
A note on appeals
"Statement of facts" also refers to a standard part of an appeal against a refund rejection order. That document tells the story for the appellate authority and is a different exercise. See appealing a refund rejection order.
Need help with refund correspondence?
The right letter at the right time moves a stalled claim. The wrong one, such as a no-appeal undertaking signed too early, can close off a remedy. If your refund is overdue, partly rejected or withheld, our GST refund process team can review the ARN trail and draft and send the correspondence. For status problems specifically, see GST refund status support.
Key takeaways
- No covering letter is needed to file RFD-01. The process is fully online.
- A statement of facts helps for excess-payment, wrong-head, "any other" and order-based claims.
- Follow up when the 15-day or 60-day timelines pass. Interest runs at 6% (9% on appellate-order refunds) until the money reaches your bank.
- The PMT-03 re-credit needs an undertaking not to appeal, or a final appellate decision.
- A deficiency memo cannot be answered by letter. File a fresh RFD-01.
Read next
- GST refund declaration form: formats
- GST refund undertaking format
- GST refund pending for processing: what to do
- Rule 90–92: refund acknowledgement, deficiency and sanction
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.