GST Refund Tracking 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 refund tracking is easier once you know that every status on the portal corresponds to a form, and every form has a rule and a deadline behind it. When you read the status that way, you can tell whether your refund is moving normally, waiting on you, or overdue with the officer.
An RFD-01 refund moves through: ARN (filed) → RFD-02 acknowledgement or RFD-03 deficiency memo (within 15 days, Rule 90) → RFD-04 provisional order for zero-rated claims (within 7 days of acknowledgement, on system risk evaluation, Rule 91(2) from 01.10.2025) → possibly RFD-08 notice and RFD-09 reply → RFD-06 final order → RFD-05 payment order → PFMS credit. Separate branches are RFD-07 (withholding/adjustment) and RFD-01W (your withdrawal). Sanction is due within 60 days (s.54(7)).
Stage map at a glance
| Stage | Form | Who acts | Deadline or rule |
|---|---|---|---|
| Filed | RFD-01 → ARN | You | Within 2 years of the relevant date (s.54(1)) |
| Acknowledged | RFD-02 | Officer | 15 days from filing (Rule 90(2)); immediate for cash-ledger claims (Rule 90(1)) |
| Deficiency memo | RFD-03 | Officer | 15 days from filing (Rule 90(3)) |
| Provisional order | RFD-04 | Officer | 7 days from acknowledgement (Rule 91(2)) |
| Show cause notice | RFD-08 | Officer | Before any rejection (Rule 92(3)) |
| Reply | RFD-09 | You | 15 days from receipt of RFD-08 |
| Final order | RFD-06 | Officer | Within 60 days of the application (s.54(7)) |
| Payment order | RFD-05 | Officer | After PFMS validation of bank account |
| Withheld / released | RFD-07 Part A / Part B | Officer or Commissioner | s.54(10)/(11) |
| Withdrawn | RFD-01W | You | Any time before RFD-04/05/06/07/08 (Rule 90(5)) |
The rest of this article explains what happens inside each stage. For the filing mechanics, see our RFD-01 to RFD-06 step-by-step guide. If your claim has overshot one of these deadlines, our GST refund status support can take it up with the officer.
Stage 1: Filed (ARN generated)
The ARN is generated only when the application is complete from the portal's side: statements and documents uploaded and, where needed, the claim amount debited from the credit or cash ledger. At that moment, the application and documents go electronically to the jurisdictional officer. The application is deemed filed on the date of the ARN, and the 15-day clock for acknowledgement or deficiency memo starts.
If the application reached the wrong jurisdiction, the handbook says it must be reassigned within three working days of the ARN, and a deficiency memo cannot be issued merely because it went to the wrong officer. A status that stays at "filed" for longer than 15 days deserves a follow-up; our guide on GST refund pending for processing covers that.
Stage 2: Acknowledgement (RFD-02) or deficiency memo (RFD-03)
RFD-02 means the officer found the application complete under Rule 89(2), (3) and (4). It records the date of filing, and the 60-day sanction clock under s.54(7) is counted from that date, not from the date of the RFD-02.
RFD-03 means the officer found something missing. You do not reply to an RFD-03; Rule 90(3) requires a fresh application after rectifying the deficiency. Two protections apply:
- the amount debited for the defective claim is re-credited to the ledger (Rule 93(1)), and
- the time between the original filing and the RFD-03 is excluded from the two-year limit for the fresh claim (proviso to Rule 90(3)).
Our guide on responding to a deficiency memo covers how to avoid a second one.
Stage 3: Provisional refund (RFD-04)
For zero-rated supplies (exports under LUT and supplies to SEZ), s.54(6) allows 90% of the claim to be refunded provisionally. From 01.10.2025, Rule 91(2) requires the order in RFD-04 within seven days of the acknowledgement, on the basis of system-based risk evaluation. The officer may, for reasons recorded in writing, decline the provisional refund and proceed to a final order under Rule 92. A missing RFD-04 on a zero-rated claim therefore often signals that the system rated the application as higher risk.
Two limits: Rule 91(1) bars provisional refund where the applicant was prosecuted in the preceding five years for an offence involving evasion above ₹250 lakh. And the Finance Act 2026 amendment extending provisional refund to inverted-duty claims is enacted, not yet in force (awaiting notification).
Stage 4: Show cause notice (RFD-08) and reply (RFD-09)
If the officer thinks any part of the claim is not admissible, Rule 92(3) requires an RFD-08 notice with reasons, and gives you 15 days to reply in RFD-09. The proviso adds that no application shall be rejected without an opportunity of being heard. A strong RFD-09 addresses each ground with documents and reconciliations, not a general denial.
Stage 5: Final order (RFD-06)
The RFD-06 records the amount sanctioned, any amount already paid provisionally, any adjustment against outstanding demand, the amount found inadmissible, and the balance refundable. It is also the order you appeal against if you disagree. Where unjust enrichment applies and the amount is not passed to you, the order directs the refund to the Consumer Welfare Fund (Rule 92(5)). How to read the numbers is covered in checking the GST refund amount after sanction.
Stage 6: Payment order (RFD-05) and PFMS
The RFD-05 is issued for the payable amount under all tax heads by the same officer who sanctioned it, and it can be issued only after PFMS has validated your bank account. The payment order must be revalidated if the refund is not disbursed in the same financial year. The status then moves to disbursed once PFMS credits the account. See RFD-05 payment order explained.
Side branches: RFD-07 and RFD-01W
RFD-07 Part A means the refund is withheld, for example because returns are pending or dues unstayed (s.54(10)), or because an appeal or proceeding is pending and the Commissioner fears the revenue would be at risk (s.54(11)). Part B releases it once the reason ends. Adjustment against outstanding demand, whether full or partial, is made in the RFD-06 itself.
RFD-01W is your own withdrawal, allowed at any time before the RFD-04, RFD-05, RFD-06, RFD-07 or RFD-08 is issued (Rule 90(5)); the debited amount goes back to the ledger it came from.
Illustration: is my refund on time?
Illustration: An LUT exporter files RFD-01 for ₹12,00,000 on 1 March.
- RFD-02 arrives 12 March: on time (within 15 days).
- No RFD-04 by 19 March: the provisional order was due within 7 days of acknowledgement; ask the officer whether provisional refund was declined and on what recorded reason.
- RFD-06 on 20 April and credit on 25 April: within 60 days of filing (the 60 days run to 30 April), so no interest.
Need help reading your refund stage?
If your refund has sat at one stage past its deadline, or an RFD-08 or RFD-07 has appeared, the next step depends on the exact ground. We read the order, prepare the RFD-09 or the follow-up, and take the claim to sanction. See GST refund status support, our full GST refund process service, or the GST refund hub for every refund category.
Key takeaways
- Every status maps to a form with a deadline: 15 days for RFD-02/03, 7 days for RFD-04, 60 days for sanction.
- RFD-03 needs a fresh application, but the time is excluded from limitation.
- No RFD-04 on a zero-rated claim usually means the system rated the claim higher risk.
- No rejection without RFD-08 and a hearing.
- RFD-06 decides the amount; RFD-05 and PFMS deliver it.
Read next
- GST refund status check online with ARN
- Rules 90–92: acknowledgement, deficiency and sanction
- How many days a GST refund takes
- Refund withheld under s.54(10) and 54(11)
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.