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Step-by-Step GST Refund Process & Rules

From determining your eligibility to the final bank credit, understand the complete timeline and rules for claiming your GST refund.

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Step by step GST refund process chart showing timeline from application to bank credit

The 6-Step GST Refund Process Timeline

We handle every step so you don't have to worry about missing deadlines.

1. Eligibility Check & How to Claim GST Refund on Purchase

We check eligibility for inverted duty structure refund or exporter refund, compute the exact amount, and gather invoices.

2. Filing the GST Refund Application (Form RFD-01)

We file the GST refund application online. An Application Reference Number (ARN) is generated upon submission.

3. Scrutiny Under GST Refund Rules

The GST officer scrutinizes the application and issues an acknowledgement (RFD-02) within 15 days if the application is complete.

4. Resolving Queries in the GST Refund Process

If documents are missing, a Deficiency Memo (RFD-03) is issued. The application is returned, and a fresh application must be filed after rectification.

5. Approval of the GST Refund Application

For zero-rated supplies, a 90% provisional refund (RFD-04) may be granted within 7 days. The final order (RFD-06) is issued within 60 days for all categories.

6. Direct Bank Credit of the GST Refund

Following the final order, the payment advice (RFD-05) is sent to the bank, and the refund amount is credited directly to your registered bank account.

Frequently Asked Questions

What is the GST refund process step by step?
(1) Determine eligibility, (2) File RFD-01 with supporting documents, (3) Receive ARN, (4) Officer scrutiny, (5) Respond to deficiency memo if any, (6) RFD-06 order and bank credit. Total time: 30–60 days.
How do I check my GST refund status online?
Login to gst.gov.in > Services > Refunds > Track Application Status > Enter ARN. Status messages indicate current stage — processing, deficiency, or credited.
What is the GST refund time limit as per law?
2 years to file from relevant date. Once filed, officer must acknowledge in 15 days and sanction within 60 days. Delay beyond 60 days attracts 6% interest payable to the taxpayer.
What is a GST deficiency memo and how should I respond?
RFD-03 issued when documents are missing or incorrect. Must respond within 15 days by re-filing with corrections. It is an opportunity to rectify, not a rejection.
Can GST refund be rejected and what can I do?
Yes, via RFD-06. Appeal before the GST Appellate Authority within 3 months. Many rejections are overturned with proper documentation and legal representation.

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