
Introduction
For businesses and taxpayers, tracking GST refund applications is crucial to ensure timely processing and disbursal of funds. The Goods and Services Tax (GST) portal and the Public Financial Management System (PFMS) portal provide mechanisms to monitor the progress of refund applications. This guide will help you navigate both platforms efficiently.
Understanding the GST Refund Process
The refund process under GST consists of two key components:
- Processing of Refund Application – Conducted by the tax officer.
- Bank Account Validation by PFMS – Done in two stages:
- After filing the refund application (RFD-01)
- After issuance of the payment order (RFD-05)
Since both stages are interlinked, a tax officer can only issue the payment order after PFMS has validated the bank account mentioned in RFD-01. Similarly, the final disbursal occurs only after the account validation for RFD-05.
Meaning of Various Refund Forms (RFD Series)
- RFD-01 – Application for Refund filed by the taxpayer.
- RFD-02 – Acknowledgment issued by the tax officer when the refund application is accepted.
- RFD-03 – Deficiency Memo issued if there are issues in the refund application.
- RFD-04 – Provisional Refund Order issued for eligible refunds.
- RFD-05 – Payment Order issued by the tax officer.
- RFD-06 – Final Refund Sanction Order after verification.
- RFD-07B – Withholding Order if the refund is put on hold.
- RFD-08 – Show Cause Notice issued if refund eligibility is questioned.
- RFD-09 – Reply to Show Cause Notice submitted by the taxpayer.
Tracking Your Refund Status on the GST Portal
To check your refund application status on the GST portal, follow these steps:
- Log in to the GST portal (https://www.gst.gov.in).
- Navigate to Services > Refunds > Track Application Status.
- Choose the Filing Year from the dropdown menu or enter the ARN (Application Reference Number).
- Click on Search to view results.
- Scroll right to see further details regarding the refund status.
Tracking Bank Account Validation on the PFMS Portal
Bank account validation is a key step in processing GST refunds. To track its status:
- Visit the PFMS portal (https://pfms.nic.in).
- If you are tracking status after filing RFD-01:
- Click on GST Registered.
- Enter your GSTIN or Bank Account Number.
- Click on View Report.
- If you are tracking status after the issuance of RFD-05:
- Click on GST Successfully Processed.
- Enter your GSTIN or Bank Account Number.
- Click on View Report.
- If your details are not available under “GST Successfully Processed,” it means validation has failed. Check under “GST Under Process” for error descriptions.
- If an error occurs due to incorrect bank account details, update the information in the refund application and request reprocessing.
Conclusion
Tracking your GST refund status on both the GST and PFMS portals helps ensure transparency and faster resolution of delays. Regularly monitoring your application and addressing validation errors promptly will expedite the refund process. Ensure your bank details are correctly entered to avoid processing failures.
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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.
Published on: March 29, 2025