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Track your GST refund application timeline. Enter your filing date and refund type to see expected processing dates at each stage.
For real-time refund status, check on the official portal:
Check on GST Portal →The GST refund process follows a defined timeline mandated by CGST Rules 89-97. Once you file RFD-01 on the portal, the officer must acknowledge within 15 days. For export refunds, 90% of the eligible amount is released provisionally within 7 days of acknowledgement.
The remaining amount or full refund (for non-export cases) goes through scrutiny, and the final order (RFD-06) should ideally come within 60 days. In practice, delays happen due to document deficiencies or officer workload — this tracker helps you know when to follow up.
| Stage | Form | Timeline |
|---|---|---|
| Application filed | RFD-01 | Day 0 |
| Acknowledgement by officer | RFD-02 | Within 15 days |
| Provisional refund (exports only) | RFD-04 | Within 7 days of ack |
| Deficiency memo (if any) | RFD-03 | Within 15 days |
| Show cause notice (if any) | RFD-08 | Before final order |
| Final sanction order | RFD-06 | Within 60 days of ack |
| Refund credited to bank | — | Within 5-7 days of RFD-06 |
Export refund (with payment of IGST)
Rule 96Exporters who pay IGST on exports can claim refund of the IGST paid. This is the fastest route — 90% provisional refund within 7 days. Required: shipping bill, GSTR-1 export data, BRC/FIRC for services.
Export refund (under LUT without IGST)
Rule 89(4)Exporters who export under Letter of Undertaking (LUT) without paying IGST can claim refund of accumulated ITC. No provisional refund — full amount processed in 60 days. Required: LUT bond, ITC details.
Inverted duty structure refund
Rule 89(5)When output GST rate is lower than input GST rate (e.g., footwear at 5%, raw material at 18%), accumulated ITC can be claimed as refund. Formula: Maximum refund = (Turnover × Net ITC / Adjusted Turnover) - Tax payable.
Excess balance in electronic cash ledger
Rule 89(1)If you have deposited excess tax in the cash ledger (not through ITC), you can claim it back. No time limit for filing, but claim within 2 years for clean processing.
Refund on account of assessment/appeal
Section 54(1)If a demand order is modified or set aside by the appellate authority, the excess tax paid becomes refundable. File within 2 years of the appellate order date.
The documents required depend on the type of refund. Here is a consolidated checklist:
Statement 1 — Invoices of outward supplies for the refund period
Statement 2 — ITC register showing eligible input tax credit
Statement 3A — Calculation of refund (auto-populated on portal)
BRC / FIRC — Bank Realization Certificate for service exports
Shipping bill / bill of export — For goods exports
CA certificate — For refund claims above ₹2 lakh
Self-declaration — No prosecution, unjust enrichment certificate
LUT copy — If exporting without IGST payment
Under Section 56 of the CGST Act, if the refund is not processed within 60 days from the date of receipt of the application, the government must pay interest to the applicant:
To claim interest, you need to file a formal application or grievance. Many taxpayers are not aware of this right — if your refund has been pending beyond 60 days, you should immediately raise a ticket on the GST portal citing Section 56.
Last updated: May 2026 | Based on CGST Rules 89-97 and Section 54-56