GST Refund Rules: Rule 89 to 97A in One List

GST Refund Rules 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 refund rules sit in Chapter X of the CGST Rules, 2017, from Rule 89 to Rule 97A. They put sections 54 to 58 of the CGST Act into practice: who files, which form, what documents, how the officer processes the claim, and how the money is paid, re-credited or recovered. Below is each rule in plain terms, in the order a claim moves through them, with the 2024–2025 changes marked.

Rule 89 is the application (RFD-01, documents, formulas). Rule 90 is acknowledgement, deficiency memo and withdrawal (RFD-01W). Rule 91 is provisional refund (RFD-04, now on system-based risk evaluation within 7 days, from 01.10.2025). Rule 92 is sanction, withholding and rejection (RFD-06, RFD-07, RFD-08). Rule 93 re-credits rejected ITC (PMT-03). Rule 94 pays interest. Rules 95 and 95B cover UIN bodies and CSD. Rules 96 to 96C cover IGST exports, LUT, recovery and bank accounts. Rule 97 is the Consumer Welfare Fund and Rule 97A allows manual filing.

The rules at a glance

If you want a quick view of which rule governs your claim and where it is stuck, our GST refund service starts there.

Rule 89: the application

• 89(1): refund of tax, interest, penalty, fees or cash-ledger balance is claimed electronically in RFD-01, subject to Aadhaar authentication under Rule 10B. IGST on exported goods is the exception (Rule 96). For SEZ supplies, the supplier files after the SEZ officer's endorsement. For deemed exports, the recipient files, or the supplier where the recipient gives an undertaking and does not take the ITC.
• 89(1A): refund of tax paid under the wrong head (intra-State later held inter-State), within two years of paying the correct tax. See section 77 refund of tax paid under the wrong head.
• 89(1B): refund of additional IGST after an upward price revision on exported goods.
• 89(2): documentary evidence per category, including the unjust-enrichment declaration or CA certificate in clauses (l) and (m). See Rule 89(2) documentary evidence.
• 89(3): for ITC refunds, the credit ledger is debited by the amount claimed.
• 89(4): the formula for ITC refunds on zero-rated supplies under LUT or bond.
• 89(4A) and (4B): special cases for exporters who had received inputs under concessional notifications (such as Notification 48/2017-CT for deemed exports and the 0.1% merchant-export notifications). Both were omitted by Notification 20/2024-CT (08.10.2024).
• 89(5): the inverted-duty formula, as amended by Notification 14/2022-CT.

The formulas are explained with numbers in the GST refund formula explainer.

Rule 90: acknowledgement, deficiency and withdrawal

• Cash-ledger claims get RFD-02 straight away. Other claims are scrutinised within 15 days and get RFD-02 if complete.
• A deficiency leads to RFD-03 and a fresh application. The time from filing to the memo is excluded from the two-year limit (proviso to 90(3), from 18.05.2021).
• 90(5)–(6): you may withdraw in RFD-01W before RFD-04, 05, 06, 07 or 08 issues; the debit returns to the same ledger. See how to withdraw a GST refund application.

Rule 91: provisional refund

• 91(1): not available if the applicant has been prosecuted, in the five years before the tax period, for an offence where the tax evaded exceeds ₹250 lakh.
• 91(2), substituted w.e.f. 01.10.2025 (Notification 13/2025-CT): the officer issues RFD-04 within 7 days of acknowledgement, on the basis of identification and evaluation of risk by the system. The officer may, for reasons recorded in writing, decline provisional refund and proceed to a final order.
• 91(3): payment order in RFD-05, credited to the bank account in the registration; revalidation if not disbursed in the same financial year.

Rule 92: sanction, withholding and rejection

• 92(1): final order in RFD-06, showing provisional amounts and any adjustment against outstanding demands.
• 92(1A): for refunds of tax paid on non-zero-rated supplies, cash in proportion to cash used, and the rest re-credited by PMT-03.
• 92(2): withholding under section 54(10)/(11) in RFD-07 Part A; release in Part B.
• 92(3): a proposed rejection needs an RFD-08 notice, a reply in RFD-09 within 15 days, and a personal hearing. No rejection without a hearing.
• 92(4)–(5): payment in RFD-05, or credit to the Consumer Welfare Fund where unjust enrichment applies.

Rules 93 and 94: re-credit and interest

• Rule 93: ITC debited is re-credited on a deficiency memo automatically, and on rejection by PMT-03, once the appeal is finally lost or you undertake not to appeal. See re-credit of rejected refund by PMT-03.
• Rule 94: interest under section 56 is paid with an RFD-05. From 01.10.2023, time you take beyond 15 days to reply to an RFD-08, and time taken to correct or validate bank details, is not counted as delay.

Rules 95 to 95B: special refunds

• Rule 95: UN bodies, embassies and other notified persons with a UIN claim tax on inward supplies in RFD-10 quarterly, with GSTR-11.
• Rule 95A: refund to retail outlets in airport departure areas. It was omitted by Notification 14/2022-CT, w.e.f. 01.07.2019.
• Rule 95B: the Canteen Stores Department claims 50% of central tax on specified inward supplies in RFD-10A, quarterly. See Rule 95A and 95B special category refunds.

Rules 96 to 96C: exports

• Rule 96: the shipping bill is deemed the refund application for IGST paid on exported goods, once the export manifest or report is filed, a valid GSTR-3B is furnished and Aadhaar authentication is done. A mismatch between the shipping bill and GSTR-1 delays the deemed filing date until it is fixed. Rule 96(10) was omitted w.e.f. 08.10.2024. See Rule 96: the shipping bill as refund application.
• Rule 96A: export without payment of IGST under a bond or LUT (RFD-11), with the conditions on export and payment realisation.
• Rule 96B: refund of ITC or IGST on exported goods is recovered with interest if sale proceeds are not realised within the FEMA period. It is not recovered if the RBI writes off realisation, and is repaid if proceeds come later. See Rule 96B recovery.
• Rule 96C: the refund bank account must be in the applicant's name and obtained on its PAN. For a proprietorship, the proprietor's PAN must be linked with Aadhaar.

Rules 97 and 97A

• Rule 97: credits to and grants from the Consumer Welfare Fund.
• Rule 97A: wherever the chapter refers to electronic filing or issue, this includes manual filing in the forms appended to the Rules.

Need help applying the rules to your claim?

Most refund disputes come down to one sub-rule: a document under 89(2), a formula input under 89(4) or 89(5), or a hearing skipped under 92(3). We read the claim against the exact rule and take it forward with the officer. Start at our GST refund service, use the GST refund calculator to size the claim, or see GST refund rejection support if an order has already gone against you.

Key takeaways

• The refund rules are Rules 89 to 97A of the CGST Rules, 2017.
• Rule 89 governs the application, documents and both refund formulas.
• Rule 90 covers acknowledgement, deficiency memos and RFD-01W withdrawal.
• Rule 91(2) now grants provisional refund on system-based risk evaluation within 7 days (from 01.10.2025).
• Rules 89(4A), 89(4B), 95A and 96(10) have been omitted.

Read next

• Sections 54 to 58 of the CGST Act on refunds
• Rule 90 to 92: refund acknowledgement, deficiency and sanction
• GST refund forms list: RFD-01 to RFD-11
• GST refund circulars list

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.