GST Refund 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.
You can check your GST refund status online in under a minute if you have the ARN (Application Reference Number) generated when your refund application was filed. The catch is that not every refund is tracked in the same place: an RFD-01 claim is tracked on the GST portal, while IGST paid on exported goods is tracked on the Customs side. This guide shows which tracker to use and what each result means for you.
For any refund filed in FORM GST RFD-01, go to gst.gov.in → Services → Refunds → Track Application Status and enter the ARN. Pre-login shows the stage; post-login also shows the PFMS bank-validation and disbursement status. For IGST paid on exported goods, there is no RFD-01: the shipping bill is the refund application (Rule 96), so the status sits on ICEGATE, not in the GST refund tracker.
Step 1: Work out which tracker your refund belongs to
Most "my status is not showing" complaints come from looking in the wrong place. Use this table first.
| Your refund | How it was applied | Where the status lives |
|---|---|---|
| ITC on exports under LUT, inverted duty, SEZ supplies, deemed exports | RFD-01 on GST portal | GST portal tracker (ARN) |
| Excess balance in electronic cash ledger | RFD-01 on GST portal | GST portal tracker (ARN) |
| Excess tax paid, tax paid under wrong head, refund after appeal order | RFD-01 on GST portal | GST portal tracker (ARN) |
| IGST paid on export of goods | Shipping bill (deemed application) | ICEGATE / Customs system |
| IGST export refund withheld and sent to GST officer | System-generated RFD-01 (Rule 96(5A)) | GST portal, after transmission |
The last row matters. Where an IGST export refund is withheld on a request from the GST Commissioner or on risk grounds, Rule 96(5A) says the claim is transmitted to the GST officer as a system-generated RFD-01, deemed filed on the date of transmission, and you get an intimation on the common portal. From that point, your status moves to the GST side. For the Customs side, see our guide to checking IGST refund status on ICEGATE.
Step 2: Find your ARN
The ARN is generated only after the RFD-01 is fully submitted: statements uploaded, declarations signed and, where the category needs it, the amount debited from the electronic credit or cash ledger. If the process stopped halfway, you have a saved draft, not an ARN, and nothing has reached the officer.
Places to find it:
- the acknowledgement screen and the downloadable copy of RFD-01 at the time of filing;
- the email and SMS the portal sends to the registered contact details on filing;
- your consultant's filing file, if someone else filed it.
Step 3: Run the check
Pre-login (no password needed): gst.gov.in → Services → Refunds → Track Application Status → enter the ARN. This suits a quick look by a partner, a CFO or an exporter's banker who does not hold the login.
Post-login: the same menu, once logged in, gives the fuller picture, including whether the bank account in the application has been validated by PFMS and whether the money has been disbursed. If your refund has been sanctioned but not received, the post-login view is the one to read. Our detailed comparison is in tracking a GST refund ARN pre-login and post-login.
If the stage looks stuck or confusing, our GST refund status support team can read the ARN trail and the ledger together and tell you exactly what is holding it.
Step 4: Read the result and act
The tracker reports the refund in the language of the forms it has passed through. Here is what each point means for you in practice.
| What the tracker shows | Form behind it | What you should do |
|---|---|---|
| Application filed / pending | RFD-01 + ARN | Watch for RFD-02 or RFD-03 within 15 days (Rule 90) |
| Acknowledged | RFD-02 | Nothing; the 60-day sanction clock under s.54(7) runs from the filing date |
| Deficiency memo | RFD-03 | File a fresh application after correcting the defects |
| Provisional refund order | RFD-04 | For zero-rated claims, 90% can be sanctioned provisionally |
| Show cause notice | RFD-08 | Reply in RFD-09 within 15 days of receipt |
| Sanctioned / rejected | RFD-06 | Check amounts, adjustments and any rejected portion |
| Payment order | RFD-05 | Watch the PFMS validation and credit |
| Withheld | RFD-07 | Read the reasons; see s.54(10)/(11) |
Two points often missed. First, a deficiency memo does not "restart" the same ARN; Rule 90(3) requires a fresh application. The good news is that the period between filing the first claim and the RFD-03 is excluded from the two-year limit for the fresh claim. Second, the rules require a personal hearing before a claim is rejected (proviso to Rule 92(3)), so a rejection that appears without an RFD-08 and hearing is worth examining.
For a stage-by-stage explanation with timelines, read GST refund status stages and their meaning.
Step 5: If the status is "sanctioned" but no money has arrived
Tax is treated as refunded only when the amount is credited to your bank account. Sanction in RFD-06 is not the end. The officer must issue a payment order in RFD-05, the bank account must be validated by PFMS (the government's payment system), and only then is the money released. The RFD-05 can be issued only after the selected bank account is validated, and if the account fails validation the portal shows an error on your dashboard. The fix is usually a non-core amendment in REG-14 to correct or add the account, then re-selecting it. The full sequence is in PFMS GST refund status: how to check.
Interest also matters here: under s.56, if the refund is not paid within 60 days of the date of receipt of the application, interest at 6% p.a. runs from day 61 until the day the money is credited, not until the day of sanction.
A worked illustration
Illustration: A manufacturer files an inverted-duty refund of ₹8,00,000 on 10 July. The tracker shows:
- 10 July: filed (ARN generated)
- 22 July: acknowledged (RFD-02), within the 15-day window
- 25 August: sanctioned (RFD-06) for ₹7,40,000; ₹60,000 held inadmissible
- 28 August: payment order (RFD-05)
- 2 September: disbursed
Here the full amount of ₹7,40,000 reached the bank within 60 days of filing, so no interest arises. The ₹60,000 rejected portion is re-credited to the electronic credit ledger by PMT-03 only once the rejection is final (the appeal is finally rejected or the taxpayer undertakes in writing not to appeal, per Rule 93). If you intend to appeal, diarise that separately.
Need help with a stuck refund status?
If the tracker has shown the same stage for weeks, or the refund is sanctioned but the credit is missing, we can review the ARN history, the RFD orders and your ledgers and take the matter up with the jurisdictional officer. See GST refund status support, or start with our overview of GST refund services.
Key takeaways
- RFD-01 refunds are tracked on gst.gov.in with the ARN; IGST on exported goods is tracked on the Customs side because the shipping bill is the application.
- Pre-login shows the stage; post-login adds PFMS validation and disbursement details.
- The officer has 15 days to acknowledge or issue a deficiency memo and 60 days to sanction.
- A deficiency memo needs a fresh application, but the time taken is excluded from the two-year limit.
- "Sanctioned" is not "paid". Interest runs until the bank credit.
Read next
- GST refund status stages and their meaning
- How many days a GST refund takes
- GST refund process step by step: RFD-01 to 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.