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How long does a GST refund take? The law provides measurable milestones rather than a single guaranteed end-to-end period. You file FORM GST RFD-01 electronically, and for claims other than an electronic-cash-ledger refund, the proper officer should issue an acknowledgement in FORM GST RFD-02 within 15 days when the application is complete. Section 56 of the CGST Act gives the department 60 days from receipt of the application to refund tax; interest is payable for the delay beyond those 60 days. A proposed rejection triggers FORM GST RFD-08 and normally a 15-day reply window in FORM GST RFD-09. An adverse order can generally be appealed in FORM GST APL-01 within three months, with a possible additional one-month condonation period.
What the GST refund timeline actually measures
GST refund processing has several separate milestones. The filing date starts the statutory clock, the acknowledgement confirms that the application has passed the initial completeness check, and later orders decide whether money is sanctioned, rejected or paid. These events should not be treated as interchangeable.
| Milestone | Form or event | What it tells you |
|---|---|---|
| Application | FORM GST RFD-01 | Your electronic refund claim is filed on the Common Portal. For an input-tax-credit claim, the claimed amount is debited from the electronic credit ledger. |
| Initial acknowledgement | FORM GST RFD-02 | For claims other than an electronic-cash-ledger refund, the proper officer should make the acknowledgement available within 15 days when the application is complete. The acknowledgement records the filing date used for statutory processing. |
| Provisional sanction, where applicable | FORM GST RFD-04 | A provisional refund milestone. No universal issue date or payment date for every refund category is stated. |
| Final decision | FORM GST RFD-06 | The officer sanctions or rejects the claim. |
| Payment advice | FORM GST RFD-05 | For a delayed refund with interest, the advice states the delayed amount, delay period and interest amount. Payment is credited electronically to the applicant’s registered bank account. |
No nationwide average processing time, success rate or guaranteed date for bank credit is published. The 15-day acknowledgement rule and 60-day interest trigger are statutory reference points, not a promise that every claim will reach a bank account on the same day.
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How to file a GST refund claim
1. Identify the refund category and evidence
Rule 89 of the CGST Rules requires the claimant to file FORM GST RFD-01 electronically through the Common Portal and attach documentary evidence applicable to the refund category. Categories can include an electronic-cash-ledger balance, an input-tax-credit refund connected with zero-rated supplies, deemed exports and other statutory grounds. The evidence differs by category, so use the documents that establish the particular legal basis of your claim.
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- Keep export and supply records when the claim concerns zero-rated supplies.
- Retain invoices and tax records that support the amount claimed.
- Preserve electronic-ledger information, including the debit made for an input-tax-credit refund.
- Maintain evidence addressing non-passing-on of the tax burden where that requirement applies to the claim.
2. File RFD-01 and save the ARN
Submit the electronic form and retain the application reference number (ARN), the exact filing date and a complete copy of the submission and attachments. These details are essential if you later need to show when the 60-day period began or explain a discrepancy in the portal record.
3. Watch for RFD-02
For claims other than an electronic-cash-ledger refund, check whether FORM GST RFD-02 is made available within 15 days. This acknowledgement is the first clear indication that the application has passed the officer’s completeness scrutiny. If it is not issued, preserve screenshots or other portal records and raise the omission with the proper office while continuing to monitor the claim.
When does GST refund interest start?
Section 56 of the CGST Act provides interest when tax ordered to be refunded under section 54(5) is not refunded within 60 days from the date the application is received. Interest runs on the period of delay after those 60 days. The 60-day point is therefore the key date for an unpaid refund, but it is not the date on which every claim is automatically approved.
| Situation | Interest ceiling stated in section 56 | How to apply the rule |
|---|---|---|
| Ordinary delayed refund | 6% | Interest is for the period after 60 days from receipt of the application when the ordered refund remains unpaid. |
| Refund arising from an order that has attained finality from an adjudicating authority, appellate authority, Appellate Tribunal or court | 9% | The higher statutory ceiling applies to the qualifying final-order situation, with interest measured for the delay beyond the applicable 60-day period. |
The 6% and 9% figures are the statutory ceilings identified in section 56, not a guarantee that every delayed claim falls into the 9% category. A claimant should establish which type of order produced the refund before asserting the higher rate.
A 9 October 2026 PIB GST FAQ restates the same principle: when a refund is not sanctioned within the statutory time limit, the applicant becomes entitled to interest for the period of delay beyond 60 days under section 56. Section 56 was amended with effect from 1 October 2023; use the law applicable to the relevant claim and period when checking an older matter.
How interest is paid
Interest is not merely an accounting entry. Under the refund rules, the officer issues a payment advice in FORM GST RFD-05. The advice identifies the delayed refund amount, the delay period and the interest amount, and the payment is credited electronically to the applicant’s registered bank account.
When the 60-day period has expired without payment, assemble the ARN, filing date, acknowledgement, sanction order (if issued), bank details and a day-by-day record of the unpaid period. Use that record to request the section 56 interest that corresponds to the delay. No separate nationwide form or guaranteed turnaround for a request specifically seeking interest is established; the prescribed payment advice is RFD-05 once the officer processes the payment.
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What each refund form means when a claim is delayed
RFD-01: application and ledger debit
RFD-01 is the electronic application under Rule 89. In an input-tax-credit refund, the amount claimed is debited from the electronic credit ledger. Save the filed form and ARN before making any follow-up request.
RFD-02: acknowledgement or completeness milestone
For non-electronic-cash-ledger claims, RFD-02 should be made available within 15 days after the officer scrutinizes completeness. It records the filing date used for the statutory processing period. The absence of an acknowledgement is a traceability problem, not proof by itself that the claim has been rejected.
RFD-04: provisional refund
RFD-04 is the provisional-sanction milestone where that procedure applies. No single provisional-payment deadline covering all categories is stated, so do not assume that the appearance of RFD-04 fixes the final settlement date.
RFD-08 and RFD-09: proposed rejection and reply
If the officer proposes to reject the claim, the proposal is issued in FORM GST RFD-08. The applicant normally has 15 days to respond in FORM GST RFD-09. Treat the date of communication as the start of your response calendar; a late or incomplete reply can leave the officer’s objections unanswered.
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After considering the application and any RFD-09 response, the officer issues FORM GST RFD-06, sanctioning or rejecting the claim. Keep the order, its communication date and proof of the documents considered. Those records determine whether an appeal deadline has started and help establish whether a sanctioned amount remains unpaid.
RFD-05: payment advice
RFD-05 is the payment advice for the electronic credit to the registered bank account. In a delayed-refund interest case, it should state the refund amount, delay period and interest amount, allowing you to compare the payment with your 60-day calculation.
What to do if your GST refund is delayed
- Confirm the starting date. Use the RFD-01 ARN and the date of receipt recorded in the acknowledgement. Do not substitute the date you first contacted an officer for the application date.
- Check the 15-day acknowledgement milestone. For a claim other than an electronic-cash-ledger refund, verify whether RFD-02 was issued within 15 days. Record any gap in the portal history.
- Check the substantive status. Look for RFD-04, RFD-06, RFD-08 or RFD-05. A claim awaiting a proposed-rejection reply is in a different position from a claim already sanctioned but unpaid.
- Protect the RFD-09 deadline. If RFD-08 has been communicated, prepare the 15-day reply immediately and attach the evidence that answers each stated objection.
- Mark day 60. If the refund ordered under the applicable process has not been paid within 60 days from receipt of the application, calculate the period beyond day 60 and document the unpaid amount.
- Request payment and interest. Ask the proper officer to process the delayed refund and the section 56 interest, providing the ARN, dates, order and bank details. Retain the request and proof of delivery.
- Reconcile RFD-05. When payment advice is issued, compare its refund amount, delay period and interest amount with your records and check the registered bank account for the electronic credit.
Do not claim that a refund is legally delayed solely because RFD-02 was not visible on the portal. The legally significant questions are when the application was received, whether a refund was ordered, whether payment occurred within the applicable period and whether a final order or appeal changes the analysis.
How to respond to a proposed rejection
RFD-08 is a proposal, not the final rejection. Read every stated ground and map it to evidence before filing RFD-09. A useful response file contains:
- the ARN, filing date and the exact refund category;
- a table matching each disputed figure to the relevant invoice, export record, ledger entry or other supporting document;
- documents addressing non-passing-on requirements where relevant;
- an explanation of any difference between the amount claimed and the amount appearing in the officer’s calculation; and
- proof that the response was filed within 15 days of communication.
After the reply, monitor for RFD-06. Keep the final order even if the result is favourable, because it establishes what was sanctioned and supports any later request for unpaid principal or interest.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How to appeal a rejected GST refund
Normal filing period
The GST Portal FAQ states that an appeal in FORM GST APL-01 is generally filed within three months of communication of the order. The communication date, rather than the date you happened to read the order, should be treated as the operative date when building the deadline record.
Possible one-month condonation
The appellate authority may allow presentation within a further one month when it is satisfied that sufficient cause prevented timely filing. This is a limited extension, not an automatic grace period. File the appeal as soon as possible and include a specific explanation and supporting proof for the delay if you need condonation.
Appeal preparation checklist
- Obtain the complete RFD-06 order and proof of its communication date.
- Calendar the three-month APL-01 deadline immediately.
- Identify each legal and factual error in the rejection and link it to the RFD-01 application, RFD-09 reply and supporting records.
- If filing late but within the possible additional month, include the condonation request and evidence of sufficient cause.
- Retain the filed APL-01 acknowledgement and all attachments.
An appeal deadline is separate from a request for interest on a refund that was sanctioned but paid late. If the principal was sanctioned and the issue is only delayed payment, preserve the sanction and payment records and pursue the section 56 interest route instead of treating the matter as a rejection appeal.
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Quick Recap
Refund categories and which dates matter
| Refund category | Key filing point | Milestones to monitor | Evidence specifically established in the official material |
|---|---|---|---|
| Electronic-cash-ledger balance | RFD-01 electronic filing under Rule 89 | RFD-06 and RFD-05 where issued; the 15-day RFD-02 rule cited here is for claims other than this category | Category-specific documentary evidence; a universal processing time is not stated. |
| Input-tax-credit or zero-rated-supply refund | RFD-01; claimed amount debited from the electronic credit ledger | RFD-02 within 15 days for completeness, possible RFD-04, RFD-06 and RFD-05 | Export, invoice, ledger and applicable non-passing-on evidence. |
| Deemed-export refund | RFD-01 with category-specific documents | RFD-02 within 15 days where the claim is not an electronic-cash-ledger refund, then the applicable decision and payment forms | Documentary evidence applicable to deemed exports; a single nationwide completion time is not stated. |
| Other statutory category | RFD-01 with evidence required for that legal ground | Use the forms communicated for the claim and apply the 60-day interest rule when the statutory conditions are met | Not stated beyond the category-specific evidence requirement. |
Common mistakes that make a delay harder to resolve
- Counting from the wrong date: The section 56 period runs from receipt of the application, so keep the ARN and acknowledgement rather than relying on an informal submission date.
- Ignoring the form sequence: RFD-08 is a proposal, RFD-09 is the response and RFD-06 is the final decision. Treating the proposal as the final order can cause a missed response opportunity.
- Missing the communication date: The APL-01 period is generally three months from communication of the order. Save the communication record.
- Assuming every delay earns 9%: The 9% ceiling is tied to a refund arising from a qualifying order that has attained finality. Ordinary delayed refunds have the 6% statutory ceiling identified in section 56.
- Failing to preserve evidence: Export, invoice, ledger and non-passing-on records may be needed both to defend the original claim and to explain it on appeal.
- Assuming a portal status is a bank credit: Only the electronic credit and the corresponding RFD-05 advice establish that payment was made through the prescribed process.
One-page action checklist
- Save the RFD-01 ARN, filing date and submitted documents.
- Check RFD-02 within 15 days for claims other than an electronic-cash-ledger refund.
- Preserve export, invoice, ledger and non-passing-on evidence relevant to the category.
- If RFD-08 arrives, calendar the 15-day RFD-09 reply deadline.
- Mark the 60-day section 56 point from receipt of the application.
- If payment is late, request the refund and applicable delayed-period interest and retain the request.
- Check RFD-05 for the amount, delay period, interest and bank-credit details.
- If RFD-06 rejects the claim, calendar the three-month APL-01 deadline and assess whether a further one-month condonation request can be supported by sufficient cause.
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