Preparation of Refund Application

The documents are reviewed and prepared in the prescribed format to ensure accuracy and completeness.

Filing of GST Refund Application (Form RFD-01)

The GST refund application is filed online on the GST portal using Form GST RFD-01.

Acknowledgement by GST Department (Form RFD-02)

If the application is found complete and in order, the GST department issues an acknowledgement in Form GST RFD-02.

Deficiency Memo, if Any (Form RFD-03)

If any discrepancy or missing information is identified, the department issues a deficiency memo in Form GST RFD-03 within 7 days from the filing of RFD-01.

Provisional Refund Sanction (Form RFD-04)

If the application is found to be correct, the GST officer issues a provisional refund sanction order in Form GST RFD-04 within 7 days from the date of acknowledgement.

Final Refund Order & Payment Advice (Forms RFD-06 & RFD-05)

The GST officer passes the final refund order in Form GST RFD-06 and issues a payment advice in Form GST RFD-05.

Processing Timeline

The refund order in Form RFD-05 is generally issued within 60 days from the date of receipt of a complete refund application.

Refund Amount Credited

The refund amount is credited to the assessee’s bank account within 7 days from the issuance of Form GST RFD-05.