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Most GST refunds are claimed online in Form GST RFD-01 on the GST Common Portal. You select the legal ground for the refund, enter the tax period and amount, upload evidence, verify the application, and retain the acknowledgement reference number (ARN). The application is then examined electronically and by the proper officer; payment is released only after the registered bank account passes validation through the Public Financial Management System (PFMS).
The correct process depends on why the refund arose. Export, SEZ, deemed-export, inverted-duty input-tax-credit (ITC), excess cash-ledger, and order-based refunds have different evidence and conditions. Use the category-specific checklist below rather than submitting the same documents for every claim.
Which form is used for a GST refund?
Use Form GST RFD-01, filed electronically through the GST Common Portal. Rule 89 of the Central Goods and Services Tax Rules allows a claimant to file directly online or through a Facilitation Centre notified by the Commissioner:
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“Any person, except the persons covered by notification issued under section 55, claiming refund of any tax, interest, penalty, fees or any other amount paid by him, may file an application in FORM GST RFD-01 electronically through the Common Portal either directly or through a Facilitation Centre notified by the Commissioner.”
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The official RFD-01 screen and template identify the applicant with the GSTIN or Temporary ID, legal name, trade name and address. You also provide the relevant tax period, claimed amount and the selectable ground for refund, such as excess balance in the electronic cash ledger, exports, supplies to a Special Economic Zone (SEZ), deemed exports or an inverted tax structure. The ground you select controls the statements and supporting evidence the portal requests.
An ARN is generated after successful electronic submission. It demonstrates that the application was submitted; it does not by itself establish that the claim is admissible or approved.
First identify the refund ground and applicable deadline
Do this before opening RFD-01. The legal time limit, eligible amount and evidence differ by category. The official materials reviewed do not provide one deadline that applies to every type of refund, so check the period applicable to your specific ground under the current GST law and related notifications.
Excess balance in the electronic cash ledger
This claim concerns money lying in the GST electronic cash ledger after deposits exceed the amount needed for tax, interest, penalty, fee or other liabilities. The source is the cash ledger, not unutilised ITC. Reconcile the ledger for the period and claim only the amount that remains refundable after considering outstanding liabilities and payments already made.
Export of goods
Exports of goods can support a refund of eligible tax paid on exports or the related accumulated credit, depending on the export route and claim ground. Keep the shipping-bill or bill-of-export number and date, the corresponding export invoices and the tax-period reconciliation. The shipping information must match the invoice and the GST returns used for the claim.
Export of services
Prepare the invoice statement and proof that the export proceeds were realised in permitted foreign exchange or another manner allowed by the rules. Bank Realisation Certificates (BRCs) or Foreign Inward Remittance Certificates (FIRCs) are the typical evidence identified in Rule 89 examples. Match each certificate to the relevant invoice and period.
Supplies to an SEZ
For zero-rated supplies to an SEZ, retain the invoices and the endorsement by the SEZ specified officer. For services, include evidence that the services were received for authorised operations and the required payment evidence. An invoice alone is not a substitute for the endorsement or service-receipt proof.
Deemed exports
Use the invoice statement and the other evidence notified for the particular deemed-export category. Confirm that the recipient, supply and tax treatment satisfy the applicable deemed-export requirements before claiming.
Inverted-duty ITC
This ground applies where the tax rate on inputs is higher than the rate on output supplies and eligible ITC accumulates. RFD-01 requires the Annex 1 statement of invoices received and invoices issued for the tax period. Reconcile those invoices with the electronic credit ledger and the relevant return data; the portal calculation cannot replace a correct underlying reconciliation.
Refund arising from an order
If the refund follows an adjudication, appellate, Tribunal or court decision, enter the order reference and upload a copy of the proper officer’s, appellate authority’s, Tribunal’s or court’s order, as applicable. The amount claimed should correspond to the operative part of the order and the tax or other amount actually paid.
Documents required for common RFD-01 claims
Prepare files before you start. Rule 89 specifies category-specific statements and evidence, and the officer may ask for clarification or additional records.
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1Fix the driver behind crashes, sound loss and screen glitches2Clear out junk files and repair common Windows errors3Scan for outdated or missing drivers - takes under a minute| Refund ground | Typical claimant and source of amount | Core evidence to prepare | Ledger or payment point |
|---|---|---|---|
| Excess electronic cash-ledger balance | Registered person with surplus cash deposited on the portal; amount comes from the cash ledger. | Cash-ledger reconciliation, tax-period details and the declarations requested in RFD-01. | Refund is paid from the validated bank account after processing. |
| Export of goods | Exporter claiming eligible tax paid or related refund for exported goods. | Shipping-bill or bill-of-export numbers and dates, matching export invoices and the required return data. | Reconcile exported values and tax with the returns and shipping records. |
| Export of services | Supplier of qualifying services exported outside India. | Invoice statement plus relevant BRCs or FIRCs and other evidence required for the export-of-services conditions. | Certificates should be traceable to the invoices and claimed period. |
| Supply to an SEZ | Supplier making zero-rated goods or services to an SEZ. | Invoices and the specified officer’s endorsement; for services, evidence of receipt or payment for authorised operations. | Endorsement and service-use evidence must support the invoices. |
| Deemed exports | Supplier covered by the notified deemed-export categories. | Invoice statement and all other evidence notified for the relevant category. | Verify recipient and tax treatment before filing. |
| Inverted-duty ITC | Registered person with eligible accumulated ITC because input tax rates exceed output rates. | Annex 1 statement of invoices received and issued for the tax period, plus return and ledger reconciliation. | Claim is linked to the electronic credit ledger; do not claim amounts already utilised or otherwise ineligible. |
| Refund based on an order | Person entitled under an adjudication, appellate, Tribunal or court order. | Order reference number and a readable copy of the operative order. | Claim must agree with the amount and directions in the order. |
Unjust-enrichment declaration and the ₹2 lakh threshold
Rule 89 generally requires evidence that the incidence of tax has not been passed on to another person. For a claim not exceeding ₹2 lakh, the general requirement is a declaration by the claimant that the incidence was not passed on. For a claim above ₹2 lakh, an Annex 2 certificate from a chartered accountant or cost accountant is generally required, subject to statutory exceptions. The ₹2 lakh figure is the threshold stated in the current Rule 89 text accessed in 2026; it is not a promise that every claim above or below it follows an identical document set.
Check whether an exception applies to your ground before obtaining or uploading the certificate. Keep the working papers used by the professional and the claimant’s reconciliation in case the officer requests them.
Check and verify the bank account before filing
Refund payment cannot complete unless the bank account registered on the GST Portal is validated. GST Portal guidance states that the account must be linked to the applicant’s PAN and successfully verified. A bank account showing failed or pending validation should not be relied on for a time-sensitive claim.
- Open the GST Portal’s registration or bank-account details and confirm the account number, IFSC, account holder name and PAN linkage.
- Resolve any validation failure or pending status with the bank and update the registration details where necessary.
- Confirm that the account intended for payment is the one available for refund processing before submitting RFD-01.
PFMS performs the bank validation used in the refund workflow. Keep any PFMS validation message with the ARN and filing records.
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- Sign in. Log in to the GST Common Portal with the authorised user credentials for the GSTIN or Temporary ID that will claim the refund.
- Open the refund application. Go to the refund services area and choose the option to file an application in Form GST RFD-01. Select the applicable financial year and tax period when prompted.
- Choose the legal ground. Select the precise category—cash-ledger balance, export of goods, export of services, SEZ supply, deemed export, inverted-duty ITC or order-based refund. Do not choose a broad export option when the transaction is an SEZ or deemed-export claim.
- Review applicant details. Verify the GSTIN or Temporary ID, legal name, trade name and address shown by the portal. Correct registration data through the prescribed amendment process before filing if it is wrong.
- Enter the amount and period. Enter the tax period and refund amount supported by your reconciliation. Separate amounts by the fields displayed for tax, interest, penalty, fee or other amount where the form requires it.
- Complete statements and upload evidence. Add the invoice statement, shipping-bill data, BRC/FIRC details, SEZ endorsement, Annex 1, order copy, declarations or certificates applicable to the selected ground. Use legible files and ensure totals agree with the return, ledger and source documents.
- Complete the declaration. Confirm the truth of the claim, the non-passing-on declaration where applicable and the correctness of the bank details. A declaration is not a replacement for category-specific evidence.
- Submit electronically. Use the digital signature certificate (DSC) or the electronic verification method offered for the taxpayer and user profile. Wait for the portal’s successful-submission message.
- Save the ARN. Download or print the acknowledgement and retain the ARN, submission date, form data, uploaded files and generated documents together. The ARN is the key reference for later status checks and correspondence.
What happens after submission?
The refund workflow is electronic, but submission does not equal approval. The proper officer reviews eligibility, the selected ground, the period, the amount, the evidence and any unjust-enrichment requirement. The officer can issue an electronic deficiency communication. If a deficiency is issued, follow the notice instructions, correct the identified problems and submit the required fresh or corrected application within the period stated in that communication.
Read every notice in the portal, preserve the original ARN and record the date on which the notice was received. A mismatch between invoice statements, returns, shipping data, ledger balances or bank details is a common reason for further correspondence.
How to track a GST refund ARN
GSTN’s refund-tracking advisory gives this path: Services > Refunds > Track Application Status.
- Log in to the GST Portal.
- Choose Services, then Refunds, then Track Application Status.
- Select the filing year or enter the ARN, according to the fields shown.
- Search and open the result to view the application stage, communications and available payment information.
- Download notices or orders and compare the displayed status with your own record of submissions and responses.
PFMS provides a separate view of bank validation and disbursement. A GST Portal status can show that the application or payment order has progressed while PFMS still has a bank-validation issue, so check both systems when payment has not arrived.
Why is the GST refund payment pending?
Bank validation is pending or failed
PFMS must validate the bank account before a payment order can be issued and before final disbursement can complete. If validation fails, correct the registration bank details and use the portal’s Update Bank Account function associated with the ARN. Recheck the account’s PAN match, account number, IFSC and holder details, then monitor PFMS for a new validation result.
The officer has issued a deficiency communication
A deficiency pauses the original workflow until the identified issue is addressed. Open the electronic notice, provide the corrected statement or document requested, and follow the instructions for submitting the corrected application. Do not assume that an ARN marked as submitted means that payment is authorised.
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The claim is still under substantive review
Officer processing depends on the refund ground, the quality of the reconciliation, the need to verify export or SEZ evidence, and any questions about unjust enrichment. The official materials reviewed do not establish one universal current turnaround time for all refund categories. Track the ARN and PFMS status rather than relying on a fixed number of days.
The claimed amount does not reconcile
Compare the amount in RFD-01 with the relevant return, electronic cash or credit ledger, invoice statement, shipping data, order amount and any amount already refunded or utilised. Correct a mathematical or period mismatch through the procedure stated in the portal communication instead of submitting unsupported figures.
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Changing a bank account in the registration profile does not necessarily update an application already linked to an ARN. Use the ARN-linked Update Bank Account facility when available, complete validation and keep the confirmation. If the function is unavailable, follow the instruction in the portal notice or contact the GST help channel with the ARN and validation message.
How the ledger and payment stages fit together
For a refund involving the electronic credit ledger, the claimed amount is debited from that ledger as part of the electronic processing. The final payment is not made from the credit ledger directly to you; it follows officer processing and transfer to the validated bank account through the refund and PFMS workflow. A cash-ledger claim starts with money already deposited in the electronic cash ledger, while an export, SEZ or inverted-duty claim can involve tax paid or accumulated eligible ITC and therefore requires transaction-level evidence.
A payment order is therefore only one stage. Bank validation must succeed, and final disbursement depends on that validation. Keep the ledger entries, payment order, ARN, PFMS messages and bank statement together so you can identify exactly where a delay occurred.
Pre-submission checklist
- Correct GSTIN or Temporary ID, legal name, trade name and address.
- Correct refund ground and tax period, with the applicable statutory deadline checked.
- Amount reconciled to returns, invoices, shipping or SEZ records, order documents and the relevant electronic ledger.
- Category-specific statements and evidence uploaded in readable form.
- Unjust-enrichment declaration or Annex 2 professional certificate prepared when required.
- PAN-matched bank account successfully validated or ready for validation before payment.
- DSC or permitted electronic verification method working for the authorised user.
- ARN, acknowledgement, uploaded files and any portal messages saved after submission.
Records to retain while the claim is pending
Keep a single file containing the submitted RFD-01 data, ARN acknowledgement, invoice statements, shipping bills or SEZ endorsements, BRCs or FIRCs, ledger extracts, return reconciliations, declarations, professional certificates, orders, deficiency notices, responses, bank-validation messages and PFMS status screenshots or downloads. This record lets you answer a notice without reconstructing the claim and provides the evidence needed to diagnose whether an issue is documentary, ledger-related or payment-related.
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