GST Refund Rejection in Namakkal

Local jurisdiction

Registrar (RoC)

RoC Coimbatore — Stock Exchange Building, 2nd Floor, 683 Trichy Road, Singanallur, Coimbatore – 641005

Jurisdictional HC

Madras High Court

GSTIN prefix

33 (Tamil Nadu)

Professional Tax

Tamil Nadu levies Professional Tax (max ₹2,400/year), collected by local bodies. Applicable to companies, firms, and professionals.

Business hubs

Egg (Poultry) Capital, Lorry-body Building, Sago

Namakkal is India's egg-poultry capital and a hub for lorry-body building and sago manufacturing.

Also in: Salem Karur

A GST refund cannot be rejected in one step. Where the officer proposes to disallow a claim, a show-cause notice in Form RFD-08 is issued first under Rule 92, and you get an opportunity to reply in Form RFD-09 with evidence and legal grounds. Only after considering that reply does the officer pass a final order in Form RFD-06 — which may sanction, partly sanction, or reject the refund. If it is rejected, you can file an appeal in Form APL-01 to the Appellate Authority within 3 months of the order under Section 107. Common rejection grounds are mismatch, missing documents, ineligible ITC and time-bar under Section 54.

3 Mo

Appeal windowAn appeal against an RFD-06 rejection is filed in Form APL-01 within 3 months of the order being communicated (condonable by a further month).

Understand It

What Is GST Refund Rejection?

A quick, plain-language explanation before the details.

In simple terms

A GST refund rejection is where the tax officer disallows your refund claim — but only after a show-cause notice (RFD-08) and your reply (RFD-09). The final rejection is passed as an order in Form RFD-06, which you can then challenge in appeal.

Legally

Under Section 54 of the CGST Act, 2017 read with Rules 89 and 92, an officer who proposes to reject a refund must issue a notice in Form RFD-08 and consider the applicant’s reply in Form RFD-09 before passing the sanction or rejection order in Form RFD-06. A rejection is appealable under Section 107.

Governing authority

Refund claims are processed by the jurisdictional proper officer under GSTN / CBIC on gst.gov.in; appeals against rejection lie to the Appellate Authority (Commissioner Appeals) under Section 107.

Validity

An appeal in Form APL-01 must be filed within 3 months of the rejection order being communicated. The Appellate Authority may condone a delay of up to a further 1 month for sufficient cause.

Service Intelligence

Quick Facts

Professional Fee

Custom quote

Governing Law

CGST Act 2017

Key Provisions

Sec 54 · Rule 89/92

Notice Form

RFD-08 (SCN)

Reply Form

RFD-09

Final Order

RFD-06

Appeal Form

APL-01 (Sec 107)

Mode

100% Online

Legal & Regulatory Framework

Act

CGST Act, 2017

Key Section

Section 54

Rules

Rules 89 & 92

Forms

RFD-08 / 09 / 06

Appeal

APL-01 · Sec 107

Last Reviewed

17 Aug 2026

Before You Start

Is This Service Right for You?

Ideal for

Exporters whose zero-rated refund has been questioned or rejected
Businesses that received an RFD-08 show-cause notice on a refund
Taxpayers whose ITC / inverted-duty refund was disallowed
Anyone holding an RFD-06 order rejecting a refund fully or partly
Claimants facing a mismatch, missing-document or time-bar objection
Businesses that missed the RFD-09 window and now need to appeal

You may need this if

You have received a show-cause notice in Form RFD-08
Your refund was rejected or partly rejected in Form RFD-06
The officer alleges a GSTR-1 / 3B / ICEGATE mismatch
Your claim was flagged as ineligible ITC or blocked credit
You are told the claim is time-barred under Section 54
You want to appeal a rejection in Form APL-01 within limitation

Not sure if you need this?

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Why It Matters

Why GST Refunds Get Rejected

Most rejections trace back to a handful of curable grounds. Understanding the exact objection is the first step to reversing it in reply or on appeal.

01

Return Mismatch

Figures do not reconcile across GSTR-1, GSTR-3B and ICEGATE (for exports). A data mismatch invites scrutiny and disallowance of the claim.
02

Missing Documents

A missing statement, annexure, declaration, undertaking, BRC/FIRC or supporting invoice is one of the leading grounds for objection and rejection.
03

Ineligible ITC

Input tax credit not appearing in GSTR-2B, or blocked credit under Section 17(5), is treated as ineligible and struck out of the refund.
04

Time-Bar

Claims filed beyond 2 years from the relevant date under Section 54(1) are treated as time-barred — a common and serious rejection ground.
05

Wrong Category / Statement

The claim filed under the wrong refund type or with the wrong invoice statement, so the portal computation and evidence do not match the claim.
06

Bank / Export Realisation

An unvalidated refund bank account, or missing proof of foreign-exchange realisation (BRC/FIRC) for export of services, blocks the claim.

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Eligibility

Who Can Apply?

Exporters of goods & services (zero-rated)

Inverted-duty-structure claimants

Businesses with excess ITC refund claims

Anyone served an RFD-08 show-cause notice

Holders of an RFD-06 rejection order

Taxpayers appealing to the Appellate Authority

Eligibility checklist

A refund application (RFD-01) that has been objected to or rejected
An RFD-08 show-cause notice, or an RFD-06 rejection order, to act on
The underlying returns (GSTR-1, GSTR-3B, GSTR-2B) and refund statement
Evidence supporting the claim — invoices, BRC/FIRC, shipping bills, ledgers
For an appeal: the RFD-06 order within the 3-month limitation window
A valid GST login to file RFD-09 / APL-01 on the portal

End-to-End

Everything You Need. One Professional Team.

01

Notice / Order Diagnosis

A CA reads your RFD-08 SCN or RFD-06 order and identifies every objection and the strongest response to each.

02

Ground-by-Ground Strategy

Map each rejection ground — mismatch, documents, ITC, time-bar — to the exact evidence and legal position that answers it.

03

Reconciliation

Reconcile the refund amount against GSTR-1, GSTR-3B, GSTR-2B and ICEGATE so the numbers tie out.

04

Evidence Pack

Assemble invoices, statements, BRC/FIRC, shipping bills and declarations into a complete, indexed evidence set.

05

RFD-09 Reply Drafting

Draft an evidence-backed reply in Form RFD-09 addressing every objection before the officer can decide.

06

Personal Hearing Support

Prepare submissions and represent the case at the opportunity of hearing where required.

07

APL-01 Appeal

If rejected in RFD-06, draft and file the appeal in Form APL-01 with grounds of appeal within limitation.

08

Follow-up

Track the ARN / appeal, respond to further queries and pursue the sanction through to disbursal.

No Ambiguity

What You’ll Receive

Written diagnosis of your RFD-08 / RFD-06 objections

Ground-by-ground response strategy

Full reconciliation (GSTR-1 / 3B / 2B / ICEGATE)

Indexed evidence pack for the claim

RFD-09 reply drafted & filed on the portal

Statement of facts & grounds of appeal (APL-01)

Appeal filing acknowledgement with the Appellate Authority

Post-filing follow-up until sanction / order

Checklist

What Documents Are Needed to Reply or Appeal?

Requirements depend on whether you are replying to an RFD-08 notice or appealing an RFD-06 order. Keep clear scans (PDF/JPG) ready — everything is collected securely online.

Choose a document group

The Notice / Order

What triggered the dispute

4 documents

Copy of the RFD-08 show-cause notice
Copy of the RFD-06 rejection / sanction order (if passed)
The original refund application (RFD-01) & ARN
Any earlier deficiency memo (RFD-03) on the same claim

Reply within the notice window

An RFD-08 show-cause notice must be answered in Form RFD-09 within the time stated in the notice. This is your one chance to submit evidence before the officer decides — do not let it lapse.

Appeal limitation is strict

An appeal in APL-01 must be filed within 3 months of the RFD-06 order being communicated, condonable by up to a further 1 month for sufficient cause. Preserve the date the order was received.

Reconcile before you reply

Most rejections rest on a mismatch. Reconcile the refund against GSTR-1, GSTR-3B, GSTR-2B and ICEGATE so every figure ties out before submission.

Validate the refund bank account

Even a sanctioned refund cannot be disbursed through PFMS if the bank account is not validated. Confirm validation as part of the file.

Don’t have all the documents?

We’ll identify what your case needs →

Step by Step

How We Handle a Refund Rejection (Step by Step)

From reading the notice to filing the appeal — every step handled on the official portal.

01

Identify the exact form

Confirm whether you hold a show-cause notice (RFD-08) or a final rejection order (RFD-06) — the remedy is completely different for each.

02

Diagnose every objection

A CA reads the notice/order and lists each ground — mismatch, missing documents, ineligible ITC, time-bar — and the answer to each.

03

Reconcile & assemble evidence

Tie the refund to GSTR-1/3B/2B and ICEGATE, then assemble invoices, statements, BRC/FIRC and declarations into an indexed pack.

04

File the RFD-09 reply

Submit an evidence-backed reply in Form RFD-09 on the portal, addressing every objection and attending any hearing offered.

05

Order in RFD-06

The officer passes the sanction / rejection order. A strong RFD-09 is what turns a proposed rejection into a sanction.

06

Appeal in APL-01 if rejected

If rejected or partly rejected, file the appeal in Form APL-01 to the Appellate Authority within 3 months, on solid legal grounds.

How Long It Takes

Key Deadlines in a Refund Rejection

Stage	Expected Time
Reply to RFD-08 show-cause notice (Form RFD-09)	Within the period stated in the notice
Sanction / rejection order (Form RFD-06)	After considering the RFD-09 reply
Appeal to Appellate Authority (Form APL-01, Sec 107)	Within 3 months of the order (+1 month condonable)

A refund cannot be rejected without an RFD-08 show-cause notice and an opportunity to reply in RFD-09. If a rejection order was passed without a proper notice or hearing, that itself is a strong ground of appeal in APL-01. Timelines depend on the notice and the authority.

Compliance Calendar

Key Dates — At a Glance

Frequency	What Is Due
On Sanction	Verify the sanctioned amount in RFD-06 · Confirm the refund bank account is validated · Track disbursal through PFMS
If ITC Rejected	File the prescribed undertaking · Rejected ITC re-credited via Form PMT-03 · Verify the credit ledger reflects the amount
On Appeal	Track the APL-01 with the Appellate Authority · Respond to any further queries · Attend the appeal hearing where fixed
Going Forward	Fix the root cause for future claims · Keep evidence packs ready before filing · Reconcile returns before every refund

Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.

Why Outsource

Doing It Yourself vs TaxClue

Doing It Yourself

Work out whether it is an RFD-08 notice or an RFD-06 order yourself
Decode every objection and the law behind it
Reconcile the claim across GSTR-1 / 3B / 2B / ICEGATE
Assemble a complete, indexed evidence pack
Draft an RFD-09 reply that answers each ground
Frame legal grounds of appeal for APL-01
Risk missing the reply / appeal window

With TaxClue

CA identifies the exact form and remedy for you
Every objection mapped to evidence and law
Full reconciliation done before you reply
Complete evidence pack prepared and indexed
Evidence-backed RFD-09 drafted and filed
APL-01 grounds of appeal drafted by experts
Deadlines tracked so the window never lapses

Skip the guesswork.

Let an expert handle it →

Avoid Delays

Common Mistakes That Delay Your Application

Treating a deficiency memo (RFD-03) as if it were a final rejection

Ignoring an RFD-08 notice until the reply window closes

Replying to RFD-08 without evidence or ground-by-ground rebuttal

Not reconciling the claim against GSTR-1 / 3B / 2B before replying

Missing shipping bills or BRC/FIRC in an export refund file

Overlooking that rejected ITC is re-credited via PMT-03

Letting the 3-month APL-01 appeal window lapse while deciding

Filing the appeal without proper grounds or the required pre-deposit

TaxClue reviews your documents before filing to reduce avoidable errors.

Stay Compliant

After the Reply or Appeal

On Sanction

Verify the sanctioned amount in RFD-06
Confirm the refund bank account is validated
Track disbursal through PFMS

If ITC Rejected

File the prescribed undertaking
Rejected ITC re-credited via Form PMT-03
Verify the credit ledger reflects the amount

On Appeal

Track the APL-01 with the Appellate Authority
Respond to any further queries
Attend the appeal hearing where fixed

Going Forward

Fix the root cause for future claims
Keep evidence packs ready before filing
Reconcile returns before every refund

Risk Assessment

Penalties & Consequences

What is at stake if you do not comply

Letting the RFD-08 reply window close forfeits your chance to prevent rejection
Missing the 3-month APL-01 appeal limit closes the remedy against RFD-06
Replying without ground-by-ground evidence leaves the objection standing
Unreconciled GSTR-1 / 3B / ICEGATE data invites disallowance of the claim
A time-barred claim under Section 54 is a common, hard-to-cure rejection ground

Latest Updates

Regulatory Updates 2025–26

2025: GST refund applications are filed in Form RFD-01 within 2 years of the relevant date under Section 54.
2025: Interest at 6% is payable under Section 56 if a sanctioned refund is not paid within 60 days of a complete application.
2025: The Invoice Management System (IMS) affects GSTR-2B and therefore the ITC available for refund claims.

The Difference

Why Businesses Choose TaxClue

01

CA & Litigation Team

Chartered Accountants who handle refund SCNs, rejections and appeals daily — export, ITC and inverted-duty cases.

02

Strong RFD-09 Replies

Evidence-backed replies that address every objection in the notice before rejection can happen.

03

APL-01 Appeals

Wrongly rejected? We file the appeal within the 3-month limitation on solid legal grounds.

04

Reconciliation Depth

We tie the claim out across GSTR-1, GSTR-3B, GSTR-2B and ICEGATE so mismatches disappear.

05

100% Online

Share your RFD-08 / RFD-06 over WhatsApp — get a diagnosis and action plan without an office visit.

06

End-to-End

From reading the notice to pursuing the sanction through to disbursal — fully managed.

Data Care

Your Documents Deserve Professional Care

Documents handled by professionals under confidentiality
Access limited to the team working on your file
Communication over secure digital channels
Documents retained only as long as needed for compliance

Answers

Frequently Asked Questions

Why was my GST refund rejected?

Common grounds are a mismatch between GSTR-1, GSTR-3B and ICEGATE, missing documents or declarations, ineligible ITC (credit not in GSTR-2B or blocked under Section 17(5)), the wrong refund category, an unvalidated bank account, missing BRC/FIRC for exports, or the claim being time-barred under Section 54. Most of these are curable in an RFD-09 reply or on appeal.

What is Form RFD-08 and how do I reply to it?

RFD-08 is a show-cause notice issued under Rule 92 before a refund is rejected, giving you an opportunity to be heard. You reply in Form RFD-09 within the period stated in the notice, with evidence and legal grounds addressing every objection raised. A strong RFD-09 reply is what prevents rejection.

What is Form RFD-06?

RFD-06 is the final refund order passed by the proper officer after considering your RFD-09 reply. It may sanction the refund fully, sanction it in part, or reject it. A rejection or partial rejection in RFD-06 is what you challenge in appeal.

Can I appeal against a rejected GST refund?

Yes. If the refund is rejected by an order in Form RFD-06, you can file an appeal in Form APL-01 to the Appellate Authority under Section 107 within 3 months from the date the order is communicated. The Appellate Authority may condone a further delay of up to 1 month for sufficient cause.

How long do I have to file the APL-01 appeal?

The appeal must be filed within 3 months of the rejection order being communicated to you. The Appellate Authority has power to condone a delay of up to a further 1 month if you show sufficient cause. The limitation is strict, so preserve the date the order was received.

What happens to my ITC if the refund is rejected?

Where an ITC refund is rejected, the rejected ITC amount is re-credited to your electronic credit ledger through an order in Form PMT-03, against a prescribed undertaking. The ITC is not lost — it becomes available again to set off output tax.

What are the most common grounds of rejection?

The recurring grounds are mismatch (returns not reconciling), missing documents (statement, declaration, BRC/FIRC, invoices), ineligible ITC (not in GSTR-2B or blocked), and time-bar (filed beyond 2 years from the relevant date under Section 54). Each has a specific answer in reply or appeal.

Can a refund be rejected without a show-cause notice?

No. Rule 92 requires the officer to issue a show-cause notice in RFD-08 and give an opportunity to reply in RFD-09 before rejecting a refund. If a rejection order was passed without a proper notice or hearing, that violation of natural justice is itself a strong ground of appeal.

Is a deficiency memo (RFD-03) the same as a rejection?

No. A deficiency memo in Form RFD-03 is not a rejection — it means the application was incomplete and must be refiled fresh. A rejection is a final order in Form RFD-06, passed only after a show-cause notice (RFD-08) and your reply (RFD-09).

What is the time limit to claim a GST refund?

Under Section 54(1), a refund application must generally be filed within 2 years from the relevant date for the category of refund. A claim filed beyond this is treated as time-barred, which is a frequent rejection ground — so the relevant date and limitation should be confirmed before filing.

Do you handle export and inverted-duty refund rejections?

Yes. We handle rejections across all refund categories — zero-rated exports of goods and services (including BRC/FIRC and shipping-bill issues), inverted duty structure, and excess ITC — from the RFD-09 reply through to the APL-01 appeal.

Can you help if I already missed the RFD-09 reply window?

Often yes. If the reply window has closed and an RFD-06 rejection has been passed, the remedy shifts to an appeal in Form APL-01 within 3 months of the order. We assess the order, frame the grounds of appeal and file within limitation.

How do I reply to an RFD-08 show-cause notice for a rejected refund?

You file the reply in Form RFD-09 on the portal within the period stated in the RFD-08 notice, answering each objection ground by ground with reconciled figures and documentary evidence. Reconcile the claim across GSTR-1, GSTR-3B, GSTR-2B and ICEGATE, attach the invoices, statement, BRC/FIRC and declarations, and seek the personal hearing offered. A strong RFD-09 is what prevents rejection in RFD-06.

What is the pre-deposit required to appeal a GST refund rejection?

An appeal in Form APL-01 under Section 107 requires payment of the admitted amount in full plus a pre-deposit of 10% of the disputed tax. A refund rejection often involves no disputed "tax" to deposit, but you must still file within 3 months of the order and comply with any admitted-liability requirement flagged in the order.

How long does a GST refund rejection appeal take?

There is no fixed statutory outer limit for the Appellate Authority to decide, though Section 107(11) directs it to hear and decide appeals where possible within one year of filing. What is strict is the 3-month window (extendable by 1 month) to file the APL-01 itself, so preserve the date the RFD-06 order was communicated.

Why was my export refund rejected for a mismatch?

Export refunds are commonly rejected where the figures do not reconcile across GSTR-1, GSTR-3B and the shipping-bill / EGM data on ICEGATE, or where the BRC/FIRC proof of foreign-exchange realisation is missing for export of services. Correcting the mismatch and furnishing the realisation evidence in the RFD-09 reply usually cures the objection.

What documents are required to challenge a refund rejection?

To reply or appeal you need the RFD-08 notice or RFD-06 order, the original RFD-01 and ARN, the refund statement, the tax invoices, GSTR-1/GSTR-3B/GSTR-2B for the period, export evidence (shipping bills, BRC/FIRC) where relevant, declarations and the CA/CMA certificate if required, plus the date-of-order proof for computing the 3-month APL-01 limitation.

Verify Everything

Official Sources & Legal References

Every regulatory figure on this page — the forms, sections and the 3-month appeal window — is drawn from primary law and official government sources. Verify them directly:

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