Many Days 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 law gives the tax officer a maximum of 60 days from a complete application to decide and pay a GST refund, with shorter internal deadlines along the way. How long yours actually takes depends on the refund type, the quality of the application, and whether anything forces a restart. Here are the legal clocks, the realistic ranges they produce, and the delays that reset them.
For RFD-01 claims: acknowledgement or deficiency memo within 15 days (Rule 90); for zero-rated claims, provisional refund of 90% in RFD-04 within 7 days of acknowledgement on system risk evaluation (Rule 91(2), from 01.10.2025); final sanction within 60 days of the application (s.54(7)). Beyond 60 days, 6% interest runs until the money is credited (s.56). IGST on exported goods follows the shipping bill route (Rule 96) and has no RFD-01 clock; it depends on data matching.
The legal clocks, one by one
| Clock | Starts from | Duration | Source |
|---|---|---|---|
| Acknowledgement (RFD-02) or deficiency memo (RFD-03) | Date of filing (ARN) | 15 days | Rule 90(2), (3) |
| Reassignment if filed to the wrong jurisdiction | ARN date | 3 working days | Circular procedure in the ICAI handbook |
| Provisional refund (RFD-04), zero-rated supplies | Acknowledgement | 7 days | Rule 91(2) |
| Reply to show cause notice (RFD-09) | Receipt of RFD-08 | 15 days | Rule 92(3) |
| Final sanction (RFD-06) | Date of receipt of complete application | 60 days | s.54(7) |
| Internal target for RFD-06 + RFD-05 | ARN | 45 days | CBIC instruction reproduced in the handbook |
| Interest | Day 61 after application | Until bank credit | s.56 |
Note the start point of the 60 days. The RFD-02 records the date of filing, and the 60 days are counted from that date, not from the day the RFD-02 is issued. For cash-ledger refunds, Rule 90(1) makes the acknowledgement available on filing itself.
What this means by refund type
These are realistic expectations for clean, complete applications, based on how the clocks operate. They are not promises; officers' workloads and risk flags vary.
| Refund type | Route | What to expect on a clean claim |
|---|---|---|
| Export of goods, IGST paid | Shipping bill (Rule 96) | Automated once EGM, GSTR-3B and GSTR-1 Table 6A match; delays come from mismatches |
| Export under LUT / SEZ supplies (ITC refund) | RFD-01 | 90% provisional soon after acknowledgement if system-cleared; balance by RFD-06 within 60 days |
| Inverted duty | RFD-01 | No provisional refund yet; full decision within 60 days |
| Excess cash-ledger balance | RFD-01 | Acknowledged on filing; decision within 60 days |
| Excess tax paid / wrong head / after appeal | RFD-01 | Within 60 days; documentation-heavy claims attract RFD-08 more often |
Two changes in the pipeline: the Finance Act 2026 extends s.54(6) provisional refund to inverted-duty claims, but this is enacted, not yet in force (awaiting notification). Until it is notified, inverted-duty applicants wait for the final order. For the complete picture of the refund routes, see our GST refund services overview.
If your claim has already crossed one of these deadlines, our GST refund status support team can tell you whether it is overdue and what to put in writing to the officer.
The five things that stretch the timeline
- A deficiency memo. An RFD-03 cannot be answered; you must file afresh, and the new application starts new 15- and 60-day clocks. The time between the first filing and the RFD-03 is excluded from the two-year limitation, but not refunded in days. See responding to a deficiency memo.
- A show cause notice. RFD-08 plus a 15-day reply period, then a hearing, eat into the 60 days, but the 60-day limit and interest still run from the original application.
- No provisional refund. On a zero-rated claim, if the system rates you higher risk or the officer declines for recorded reasons, you wait for the full order.
- PFMS bank validation. The RFD-05 cannot be issued until PFMS validates the account. A mismatch in the account name or a closed account adds weeks. See PFMS bank account validation failed.
- Data mismatch on IGST exports. Under the Rule 96(1) proviso, a mismatch between the shipping bill and GSTR-1 means the application is deemed filed only when you rectify it.
Worked timeline (illustration)
Illustration: A service exporter under LUT files RFD-01 for ₹20,00,000 on 5 January.
| Date | Event | On time? |
|---|---|---|
| 5 Jan | ARN generated | — |
| 14 Jan | RFD-02 | Yes (within 15 days) |
| 20 Jan | RFD-04 for ₹18,00,000 (90%) | Yes (within 7 days of acknowledgement) |
| 25 Jan | ₹18,00,000 credited | — |
| 28 Feb | RFD-06 for balance ₹2,00,000 | Yes |
| 3 Mar | Balance credited | Yes (60 days end 6 March) |
Now suppose instead the final ₹2,00,000 is credited on 5 April. Interest on it runs from 7 March to 5 April, 30 days: ₹2,00,000 × 6% × 30/365 ≈ ₹986. Small, but it is your money, and claiming it signals that you track the clock.
How to keep your refund on the fast side
- File a complete application the first time: every statement, invoice list, declaration and, where needed, the CA certificate on unjust enrichment.
- Match GSTR-1, GSTR-3B and the refund statement before filing.
- Use the same bank account in every refund application so PFMS does not re-validate.
- Respond to any RFD-08 inside 15 days with documents, not arguments alone.
- Track the ARN weekly and put delays to the officer in writing.
Need help with a refund that is running late?
If your refund has crossed the 60-day mark, or a zero-rated claim did not get its provisional 90%, we can review the trail, write to the officer with the legal clock clearly set out, and compute the interest due. See GST refund status support, or check the size of your claim with the GST refund calculator.
Key takeaways
- The officer has 15 days to acknowledge or raise a deficiency, and 60 days from the application to sanction.
- Zero-rated claims can get 90% provisionally within 7 days of acknowledgement, subject to system risk evaluation.
- Provisional refund for inverted duty is enacted but awaits notification.
- A deficiency memo restarts the clocks; an SCN does not.
- Interest at 6% runs from day 61 to the date of bank credit.
Read next
- GST refund status stages and their meaning
- Section 56: interest on delayed refunds
- Rules 90–92: acknowledgement, deficiency and sanction
- GST refund pending for processing: what to do
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.