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A delayed GST export refund can be stuck in two different systems, depending on how the export was made. If you paid IGST on exported goods, start with the shipping bill and customs-linked processing. If you exported under LUT or bond without paying IGST and claimed accumulated input tax credit (ITC), start with the GST Portal claim, its ARN and any notice from the proper officer. Identify the route and read the exact status before filing again or escalating.
This guide covers India’s GST refund system. The cause of a particular delay depends on the claim record, export data and official communications; export alone does not establish that a refund is due.
First identify which refund route you used
The two main export routes have different records, evidence and processing handoffs. Treating them as one queue can send a follow-up to the wrong place.
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| Route | How the refund is claimed | What to check first |
|---|---|---|
| IGST paid on exported goods | Under the CBIC procedure, the shipping bill functions as the refund application when the required valid return and export-manifest or export-report conditions are met. Processing is linked to Customs and the shipping-bill record. | Shipping-bill details, the applicable return information, and whether the export manifest or report was filed and matched. |
| Export under LUT or bond without payment of IGST | An eligible refund of accumulated ITC is claimed through FORM GST RFD-01 on the GST Portal. The filing has an ARN and is subject to scrutiny by the jurisdictional proper officer. | Claim period and category, ARN, acknowledgement or deficiency memo, and the supporting evidence for that category. |
Services and other refund categories can require different evidence. For export-of-services claims, CBIC’s prescribed-document guidance includes invoice and BRC/FIRC details; consult the requirements for the category actually selected rather than assuming the goods-export checklist applies.
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Common causes to investigate
These are possible explanations, not a ranking of the most frequent causes. The official material cited here does not publish a current exporter-wide breakdown of delay causes.
| Possible cause | How to verify it | What to do next |
|---|---|---|
| Manifest or export report missing or unmatched | For exported goods, confirm that the export manifest or export report covering the shipping bill was delivered and that its identifiers align with the shipment. CBIC’s export guidance makes delivery of the manifest/report part of the goods-refund process. | Ask the carrier or customs broker to confirm filing and matching. Compare the shipping-bill number and date with the export record. |
| Return information or shipping-bill data does not align | Check that the applicable valid return was furnished and that exporter identifiers and export details correspond across the return and shipping bill. Customs processing relies on return information received from the Common Portal. | Reconcile the source records. If a correction is needed, use the prescribed route and monitor the relevant portal or authority status; do not assume a mismatch unless the record or authority indicates one. |
| RFD-01 evidence is incomplete or a deficiency was raised | Review the claim category and period, invoice information and category-specific supporting statement. CBIC’s guidance lists shipping-bill and invoice details for export goods, invoice and BRC/FIRC details for export services, and invoice details for certain unutilized-ITC claims. | Read the RFD-02 acknowledgement or RFD-03 deficiency memo and address the stated defect through the prescribed portal procedure. Keep the original ARN, notice and filing receipts with any corrected claim records. |
| Another claim already exists for the same period or category | Check the GST Portal filing history for a prior application covering that month and category. The Portal’s known-issues guidance describes restrictions on duplicate applications and specific conditions for some reapplications after a deficiency memo or inadvertent NIL filing. | Follow the portal guidance for the exact error and claim history before attempting another filing. |
| Risk-related hold or an IGST scroll was not generated | CBIC Instruction No. 04/2022-GST describes cases in which an IGST scroll was not generated after a DGARM alert and certain claims were transmitted through ICEGATE/GSTN for jurisdictional-officer processing. This is one documented pathway, not a default explanation for a delay. | Check the customs/ICEGATE record and whether a corresponding system-generated claim is available to the jurisdictional officer. Use the relevant reference when following up. |
| Officer scrutiny or verification is pending | For RFD-01 claims, determine whether the application is awaiting acknowledgement, has a deficiency communication, is under verification, or has an order. Each status calls for a different next action. | Use the ARN and official communication to ask which document, verification or decision remains pending. A generic “refund delayed” message does not identify the cause. |
| Bank validation or payment has failed | Check the bank account recorded in registration and the application, along with any payment advice or portal payment status. CBIC’s refund circular describes account selection, validation constraints and communication of payment status through the Portal. | If an error is recorded, correct bank details through the prescribed registration process and follow the payment-status instructions. |
| The relevant processing period may not have elapsed | Work from the application’s receipt and acknowledgement history, not just the export date. Deficiency and resubmission events can affect how the relevant period applies. | Establish the dates and whether the application was complete before concluding that a statutory period has been exceeded. |
Resolve the delay in a controlled sequence
- Classify the claim. Establish whether it concerns IGST paid on exported goods, unutilized ITC under LUT/bond, export of services, or another refund category. The evidence and processing system depend on this classification.
- Build a single claim record. Gather the GSTIN, claim period and category; ARN if applicable; shipping-bill number and date; export invoice references; return-filing acknowledgement; and any RFD-02, RFD-03, order, payment advice or customs communication.
- Record the exact status and the system showing it. Note whether the claim is awaiting acknowledgement, deficient, under scrutiny, sanctioned but unpaid, affected by bank validation, or absent from the relevant customs-linked workflow. Save the notice or status record and its date.
- Reconcile the underlying documents. For goods, compare shipping bills and invoices with return data and the manifest/report. For service exports, check the applicable invoice and BRC/FIRC details. Correct only discrepancies established by the records or an official notice.
- Respond through the prescribed channel. If an officer issued a deficiency memo or other communication, follow its instructions and the portal procedure. Check the prior-claim history before attempting a fresh application, especially after an earlier filing for the same period and category.
- Escalate with identifiers and a specific question. Contact the relevant Customs/ICEGATE-linked channel for a shipping-bill route issue, or the jurisdictional GST office for an RFD-01 matter. State the ARN or shipping-bill reference, dates, current status and the precise unresolved step. CBIC Instruction No. 2/1/2020-GST says, in its April 9, 2020 context, “For facilitation of taxpayers, all communication must be done using official email IDs.” It also says the prescribed process does not warrant physical document submission.
Processing periods, provisional payment and interest
CBIC Instruction No. 2/1/2020-GST (2020) states a 15-day period for acknowledgement or issuance of a deficiency memo and a 60-day period for disposal. These are procedural periods, not a guarantee that every exporter receives payment within 60 days of shipment. The relevant application, completeness, acknowledgement and any deficiency or resubmission history matter.
For covered tax refunds, section 56 of the CGST Act provides for interest when the refund is not made within 60 days from receipt of the application, at the rate notified under the Act. CBIC Circular No. 125/44/2019 describes a 6% rate for the circumstances addressed in that circular; that figure should not be treated as a universal rate for every claim. The Act also provides a separate higher ceiling for certain refunds arising from final orders. Check the current applicable notification and whether the facts of the claim qualify before calculating or asserting interest.
CBIC’s exporter FAQ describes provisional payment of 90% within seven days for specified eligible claims, subject to exceptions and eligibility conditions. It is not an unconditional promise or a timeline for every export-refund category; confirm the current rule and whether the claim qualifies.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What the published figures do—and do not—show
The 15-day, 60-day and conditional seven-day figures above describe procedural provisions or facilitation mechanisms. The official sources reviewed do not provide a dated current statistic for the number or share of exporter refunds that are delayed, or the proportion attributable to any particular cause. For that reason, a portal mismatch, risk alert or officer review should be treated as a possibility to verify in the individual claim, not a general explanation.
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