Comprehensive Guide to Managing GST Refund Applications on the GST Portal

Managing GST refund applications is crucial for businesses to maintain cash flow and ensure compliance. This guide will help you navigate the GST Portal to view, track, and respond to your applications, whether you filed before or after September 26, 2019.

Viewing Applications, Tracking Status, and Viewing Notices/Orders

For Refund Applications Filed Before September 26, 2019

Form Name: RFD-01A

View Saved/Filed Application:

First, log in to the GST Portal.
Then, navigate to Services > Refunds > My Saved/Filed Applications.

Track Application Status:

Next, log in to the GST Portal.
After that, go to Services > Refunds > Track Application Status.

View Notices/Orders:

Notices and orders are issued manually by the Tax Official. Therefore, they are not available on the GST Portal.

For Refund Applications Filed On or After September 26, 2019

Form Name: RFD-01

View Saved/Filed Application:

Log in to the GST Portal.
Navigate to Dashboard > Services > User Services > My Applications.

Track Application Status and View Notices/Orders:

Additionally, notices, orders, and replies to Show Cause Notices are available online.

Steps Involved in Processing Refund Applications

File Refund Application:

The applicant files the refund application in Form GST RFD-01. This application appears as a pending work item on the Tax Official’s dashboard.

Scrutiny by Refund Processing Officer:

The officer scrutinizes the application and attachments. If complete, the officer issues an Acknowledgment (Form GST RFD-02) within 15 days. However, if there are deficiencies, the officer issues a Deficiency Memo (Form GST RFD-03), and the refund amount is auto re-credited.

Notices and Responses:

The officer may issue a notice for rejection or recovery of refund (Form GST RFD-08). The applicant must respond within 15 days using Form GST RFD-09.

Provisional Refund Order:

Eligible applicants may receive a provisional refund order (Form GST RFD-04) within 7 days of acknowledgment. This order covers up to 90% of the claimed amount.

Final Refund Order:

The Refund Processing Officer issues a final Refund Sanction/Rejection Order (Form GST RFD-06).

Payment Order:

The officer issues a Payment Order (Form GST RFD-05) after approval.

Withholding Orders:

In some cases, refunds may be withheld by issuing Form GST RFD-07 (Part B).

Re-credit of Rejected Refunds:

If the refund is rejected, the officer processes re-credit using Form GST PMT-03.

Dashboard Tabs for Filed Refund Applications

Applications: View details of filed refund applications.
Notice/Acknowledgement: View acknowledgments and notices, and file replies.
Replies: View filed replies.
Orders: View orders issued by the Tax Official.
Audit History: View action history on the refund application.

Status Indicators for Refund Processing

Acknowledged: Form GST RFD-02 issued.
Deficiency Memo Issued: Form GST RFD-03 issued.
Pending for Processing: Application pending with the Refund Processing Officer.
Provisional Order Issued: Form GST RFD-04 issued.
Pending for Order – Reply Received: Applicant’s reply to SCN received.
Pending for Order – Reply Not Received: No reply to SCN received.
Refund Applications Withheld: Form GST RFD-07 (Part B) issued.
Refund Rejected: Form GST RFD-06 issued.
Refund Sanctioned: Full refund granted.
Refund Sanctioned Partially: Partial refund granted.
Show Cause Notice Issued: Form GST RFD-08 issued.

Responding to Notices and Orders

Time Frame for Reply:

Reply to the notice in Form GST RFD-09 within 15 days or as specified by the officer.

Action if No Reply:

If no reply is received, the officer may issue a final order.

Post-Reply Actions:

The status changes to “Pending for Order-Reply Received” once the reply is submitted.

Viewing and Managing Replies

View Filed Replies:

Log in to the GST Portal.
Navigate to Dashboard > Services > User Services > My Applications > Replies.

Intimation of Notices/Orders:

Notices and orders are intimated via SMS and email.

Handling Deficiency Memos

Filing Fresh Applications:

File a new refund application after receiving a Deficiency Memo (Form GST RFD-03).

Auto Re-credit:

Refund amounts are auto re-credited to the Electronic Cash/Credit Ledger if debited initially.

Additional Functionalities

Bank Account Validation: Update bank account details if validation fails.
Extension Requests: Apply for an extension for replying to SCNs or adjourn personal hearings up to three times.
PMT-03 Undertakings: Submit and rectify undertakings for inadmissible amounts.

By following these steps and utilizing the available features on the GST Portal, you can efficiently manage your refund applications. This ensures timely processing and compliance.

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This article is only a knowledge-sharing initiative and is based on the Relevant Provisions as applicable and as per the information existing at the time of the preparation. In no event, RMPS & Co. or the Author or any other persons be liable for any direct and indirect result from this Article or any inadvertent omission of the provisions, update, etc if any.

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