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GST Refund Process — How to Claim via RFD-01
The GST refund process runs on Form RFD-01 filed on gst.gov.in — from exports and inverted duty structure to excess cash ledger balance. File within 2 years from the relevant date, attach the right statements and declarations (CA certificate where claim exceeds ₹2 lakh), and the officer must sanction within 60 days. Expert CA team files it right the first time.
2 Yrs
Time Limit
RFD-01
Application
60d
Sanction
90%
Provisional 7d
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GST Refund ProcessForm RFD-01Export Under LUTInverted DutyExcess Cash Ledger2-Year Time LimitRFD-02 AcknowledgementCA Certificate > ₹2L60-Day SanctionGST Refund ProcessForm RFD-01Export Under LUTInverted DutyExcess Cash Ledger2-Year Time LimitRFD-02 AcknowledgementCA Certificate > ₹2L60-Day Sanction
Direct Answer
What is the GST Refund Process?
The GST refund process under Section 54 of the CGST Act works in four moves: (1) file Form RFD-01 on gst.gov.in with the applicable statement and supporting documents, (2) receive acknowledgement RFD-02 (or a deficiency memo RFD-03 requiring refiling), (3) for zero-rated claims, get 90% provisionally via RFD-04 within 7 days, and (4) receive the final sanction order RFD-06 and payment order RFD-05 within 60 days of the complete application.
The application must be filed within 2 years from the “relevant date” — which differs by refund type (date of export, date of tax payment, end of the financial year for inverted duty, etc.). One exception: refund of excess balance in the electronic cash ledger can be claimed without the 2-year constraint, directly through RFD-01.
Note: IGST paid on export of goods is refunded automatically through GSTR-1 / shipping bill matching on ICEGATE — no RFD-01 is needed for that route. Every other refund category goes through the RFD-01 process below. Once filed, track the application status with your ARN.
⏳
2 Years from the Relevant Date — Hard Deadline
Section 54(1) allows a refund claim only within 2 years from the relevant date. Miss it and the claim is time-barred with no condonation. A deficiency memo (RFD-03) makes you refile afresh — so a sloppy first filing can eat into this window. File complete, file once.
What’s Included
- Free eligibility & refund amount analysis
- Correct refund category & statement selection
- RFD-01 preparation & portal filing
- Declarations, undertakings & CA certificate
- Deficiency memo (RFD-03) handling & refiling
- RFD-04 / RFD-06 sanction follow-up
- 30-day post-service support
Eligibility
When Does a GST Refund Arise?
| Refund Situation | How It Arises | Route |
|---|---|---|
| Export with payment of IGST | IGST paid on export of goods/services (zero-rated supply) | Goods: auto via GSTR-1 + shipping bill (ICEGATE). Services: RFD-01 |
| Export without payment of tax (under LUT/Bond) | ITC accumulates because exports are zero-rated but inputs bore GST | RFD-01 (accumulated ITC) |
| Inverted duty structure | GST rate on inputs higher than rate on output supplies — ITC accumulates u/s 54(3)(ii) | RFD-01 |
| Excess balance in electronic cash ledger | Excess cash deposited or TDS/TCS credits lying unused in the cash ledger | RFD-01 (no 2-year bar) |
| Excess / wrong tax paid | Tax paid twice, wrong head (e.g. CGST+SGST instead of IGST), or paid by mistake | RFD-01 |
| Finalisation of provisional assessment | Final assessment shows tax paid provisionally exceeded the actual liability | RFD-01 |
| Appeal / court order | Demand paid earlier is set aside or reduced by an appellate authority or court | RFD-01 (9% interest if delayed, proviso to Sec 56) |
| Deemed exports | Supplies notified as deemed exports (e.g. to EOU / against Advance Authorisation) — supplier or recipient may claim | RFD-01 |
| Casual / Non-resident taxable person | Advance tax deposited at registration exceeds actual liability; balance refundable after final returns | RFD-01 |
Portal Walkthrough
RFD-01 Filing — Step by Step on gst.gov.in
01
Login → Refund Application
Log in to gst.gov.in → Services → Refunds → Application for Refund, select the refund type and tax period
Step 102
Prepare the Statement
Fill/upload the invoice-wise statement for your category (validated by the portal against GSTR-1/GSTR-3B data) and compute the eligible refund
Step 203
Attach Documents & Declarations
Upload supporting documents, declarations/undertakings, and the CA/CMA certificate where the claim exceeds ₹2 lakh; select a validated bank account
Step 304
Submit with DSC / EVC → ARN
Sign and file RFD-01 with DSC or EVC. An ARN is generated — relevant ITC is debited from the credit ledger for ITC refund claims
Step 405
RFD-02 → Sanction → Credit
RFD-02 acknowledgement within 15 days; 90% provisional via RFD-04 (zero-rated) in 7 days; final RFD-06 + payment order RFD-05 within 60 days
Within 60 Days
💡
Which statement applies? RFD-01 requires an invoice-wise annexure that depends on the category — e.g. Statement 2 for export of services with payment of tax, Statement 3 for exports without payment of tax under LUT, Statement 1/1A for inverted duty structure, and separate statements for SEZ supplies and deemed exports. Choosing the wrong statement is a leading cause of deficiency memos — our CA team maps your case to the correct one.
Paperwork
Documents Required for a GST Refund Claim
Invoice-wise Statement
The statement/annexure applicable to your refund category (Statement 1/1A, 2, 3, etc.), consistent with GSTR-1 and GSTR-3B data.
Declaration & Undertaking
Declaration that the tax incidence has not been passed on (unjust enrichment), and undertaking to return the refund with interest if conditions are later found unmet.
CA / CMA Certificate
Where the refund claim exceeds ₹2 lakh, a certificate from a Chartered Accountant or Cost Accountant certifying that the tax burden was not passed on (Rule 89(2)). Not needed for zero-rated/ITC-type claims where the declaration suffices.
Export Evidence
For goods: shipping bills and export invoices. For services: BRC/FIRC evidencing receipt of convertible foreign exchange, with export invoices.
Payment Proofs
For excess/wrong payment claims: challans, DRC-03 (if any), ledger extracts and workings showing the excess.
Order Copies
For refunds arising from appeal/court orders or finalisation of provisional assessment: certified copy of the relevant order.
After Filing
From ARN to Bank Credit — The Sanction Flow
| Stage / Form | What Happens | Timeline |
|---|---|---|
| ARN generated | RFD-01 filed; claim enters officer’s queue; ITC debited for credit-ledger claims | Immediate |
| RFD-02 Acknowledgement | Application complete — 60-day sanction clock starts | Within 15 days |
| RFD-03 Deficiency Memo | Application incomplete — debited amounts recredited; fresh RFD-01 must be filed curing the defects | Within 15 days |
| RFD-04 Provisional Order | 90% of zero-rated (export/SEZ) claims sanctioned provisionally under Rule 91 | Within 7 days of RFD-02 |
| RFD-08 / RFD-09 | If the officer proposes rejection: show-cause notice (RFD-08) and your reply (RFD-09) before any adverse order | Reply within 15 days |
| RFD-06 Sanction / Rejection Order | Final order sanctioning fully, partly, or rejecting; rejected ITC recredited via PMT-03 | Within 60 days of RFD-02 |
| RFD-05 Payment Order | Payment order issued; amount disbursed via PFMS to your validated bank account | After RFD-04/06 |
| Interest u/s 56 | Refund delayed beyond 60 days → 6% p.a. payable to you for the delay period | Automatic entitlement |
⚠️
Deficiency memo resets the queue, not the deadline: After an RFD-03, the fresh application is treated as a new filing — but the 2-year limitation under Section 54(1) keeps running from the original relevant date. Repeated deficient filings near the deadline can cost you the entire refund. Getting the statements, declarations and documents right on the first attempt matters.
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Chartered Accountants experienced in RFD-01 filings across every category — export, inverted duty, excess payment, deemed exports.
Maximum Eligible Refund
CA-computed refund amount using the prescribed formulas — every eligible rupee identified, nothing over-claimed.
Correct Statement, First Time
Right statement/annexure and complete documents on the first filing — the surest way to avoid a deficiency memo.
Provisional Refund Fast-Track
RFD-04 provisional refund (90%) pursued within 7 days for eligible zero-rated claims.
SCN & Rejection Defence
RFD-08 show-cause notices replied via RFD-09; appeals evaluated for wrongly rejected claims.
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Documents via WhatsApp / email. Portal filing by us. Status updates till the money hits your bank.
Frequently Asked Questions
GST Refund Process — Questions Answered
File Form RFD-01 on gst.gov.in: log in → Services → Refunds → Application for Refund, select the refund type and period, upload the invoice-wise statement and documents, and submit with DSC/EVC. File within 2 years from the relevant date. Exception: IGST paid on export of goods is refunded automatically via GSTR-1 and shipping bill matching — no RFD-01 needed.
2 years from the relevant date under Section 54(1) — date of export for exports, date of payment for excess tax, end of the financial year for inverted duty ITC. There is no condonation. Refund of excess electronic cash ledger balance is not subject to this 2-year bar.
Where the refund claim exceeds ₹2 lakh, Rule 89(2) requires a CA/CMA certificate that the tax incidence has not been passed on to another person. Below ₹2 lakh, a self-declaration suffices. Zero-rated/accumulated-ITC type claims are generally covered by declaration rather than certificate.
They are invoice-wise annexures to RFD-01. Statement 2 supports export of services with payment of tax; Statement 3 supports exports without payment of tax under LUT; Statement 1/1A supports inverted duty structure claims. The portal validates them against your GSTR-1/GSTR-3B data.
An ARN is generated instantly. Within 15 days you get RFD-02 (acknowledgement) or RFD-03 (deficiency memo). Zero-rated claims get 90% provisionally via RFD-04 within 7 days. The final order RFD-06 and payment order RFD-05 follow within 60 days, after which the amount is credited through PFMS.
The application will not be processed. Any debited ITC/cash is recredited, and you must file a fresh RFD-01 after fixing the deficiencies. The 2-year limitation keeps running from the original relevant date, so refile quickly and completely.
The officer must sanction within 60 days of the complete application (Section 54(7)); zero-rated claims get 90% within 7 days. After the RFD-05 payment order, the amount is disbursed through PFMS to your validated bank account. Delay beyond 60 days earns you 6% interest under Section 56. Track progress on our GST refund status guide.
Yes. Casual and non-resident taxable persons deposit advance tax at registration. Any balance left after all returns for the registration period are filed is refundable through RFD-01.
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