GST Refund Status Check 2026 -- Citizen Guide

For escalation steps and ITC mismatch complaints, see GST refund/ITC mismatch complaint -- CBIC escalation guide.

When you submit a refund application (Form RFD-01) on the GST portal, the system generates an Application Reference Number (ARN) – a unique 15-character identifier. Every stage of officer processing is linked to this ARN. You track it to know whether your refund is acknowledged, under scrutiny, provisionally paid, or rejected.

The ARN also anchors the legal clock. Under Section 54(7) of the CGST Act, 2017, the proper officer must issue a final order within 60 days of a complete application. If a deficiency memo (Form RFD-03) is issued, the period up to the memo date is excluded and the 60-day clock restarts on re-filing.

1. Open https://www.gst.gov.in/
2. Click Services > Track Application Status
3. In the Module dropdown, select Refund
4. Enter your ARN and click Search
5. The portal shows current stage, date, and case history

1. Log in with GSTIN and password
2. Navigate to Services > Track Application Status
3. Select Refund from the Module dropdown
4. Enter ARN or select the Filing Year to list all refunds for that year
5. Click the ARN hyperlink to download the ARN receipt in PDF
6. Click the Status hyperlink for full case history including tax period and claimed amount

If bank account validation has failed, you will see an UPDATE BANK ACCOUNT button in the Action column. Tap it to add or correct your bank details through a non-core registration amendment – this is the fastest way to unblock a stuck disbursement.

The portal maps every officer action to a named form. Here is what each means and what you should do.

Under Section 54(6) of the CGST Act, 2017, eligible claimants receive a provisional refund of 90% of the claimed amount. The proper officer must issue the provisional order (Form RFD-04) within 7 days of the acknowledgement (Form RFD-02).

From October 1, 2025 (Notification 13/2025-CT), the provisional refund window was extended to cover inverted duty structure claimants as well as zero-rated supply exporters. Automated risk evaluation now decides eligibility: if the system flags a mismatch, abnormal ITC pattern, or high-risk goods (such as tobacco or pan masala), provisional refund is withheld and the claim goes straight to full scrutiny.

Conditions for provisional refund. The claimant must not have been prosecuted under the CGST Act or any earlier indirect tax law for an offence involving tax evasion exceeding Rs. 2.5 crore in the five years before the refund tax period.

A deficiency memo (Form RFD-03) issued within 15 days means the application was found incomplete. Once RFD-03 is issued, any ITC or cash debited for that application is auto-re-credited to your Electronic Cash/Credit Ledger.

CBIC has progressively standardised what documents officers can demand in deficiency memos; officers should not request documents outside the prescribed category for the type of refund being claimed. Key actions after receiving RFD-03:

1. Download and read the memo from the portal (Services > Track Application Status > click ARN)
2. Note every deficiency listed – you must address ALL of them before refiling
3. The GST portal may allow you to refile using the same ARN after addressing the deficiency (this feature was introduced in 2025 for certain categories) – check the portal; if a fresh ARN is issued, the 60-day clock restarts from the new filing

Once an acknowledgement (RFD-02) is issued, the officer cannot later raise a deficiency for the same application – courts including the Delhi High Court and Bombay High Court have upheld this.

• Bank account validation failure – invalid IFSC, inactive account, or beneficiary name mismatch with PAN
• GSTR-1 and GSTR-3B figures do not match – portal risk engine flags mismatch before processing
• Export documents (shipping bill, EGM, FIRC/BRC) not uploaded or not linked to invoices
• Inverted duty structure refund: wrong computation of the formula under Rule 89(5), CGST Rules
• Claimant on the risk list or flagged for circular trading
• Aadhaar authentication not completed (mandatory from October 2025 under Notification 14/2025)
• Refund filed more than 2 years after the relevant date (Section 54(1), CGST Act – applications may be rejected, though some courts have held the limitation is directory for erroneous tax payments; file well within time)

If 60 days pass from the date of acknowledgement (RFD-02) and no order has been issued, the officer is in breach of the Section 54(7) deadline and interest under Section 56 of the CGST Act becomes payable. There is no automatic deemed-sanction provision – you must escalate to get the order issued. You should escalate well before 60 days expire.

1. Grievance portal. File at https://selfservice.gstsystem.in/ (Taxpayer Self-Service Portal) with your ARN and RFD-02 date; assign to refund category.
2. Jurisdictional officer. Write to the proper officer on record (shown in your login dashboard) citing Section 54(7) and the 60-day deadline.
3. RTI. If the refund is with a Central Tax officer, you can file an RTI to ask for the file status, noting taken, and officer's name. See RTI for GST refund delay 2026 for a ready-to-use RTI template.
4. CBIC complaint. If the application is stuck and no order is visible, the CBIC CPGRAMS portal (https://cpgrams.gov.in/) accepts Central Tax complaints.
5. Appeal after rejection. File Form GST APL-01 online within 3 months of the date of the RFD-06 order. GST appeals must be filed electronically via the common portal; only a self-certified copy of the order needs physical submission within 7 days if not available on the portal.

For detailed escalation options and ITC mismatch complaints, the full playbook is at GST refund/ITC mismatch complaint -- CBIC escalation guide.

If you need to draft an RTI or appeal letter for any government-held record, The RTI Playbook walks through the full process step by step.

The proper officer must issue the final order within 60 days of the date of acknowledgement (Form RFD-02) under Section 54(7) of the CGST Act, 2017. For eligible exporters and inverted-duty claimants, 90% provisional refund (Form RFD-04) must be issued within 7 days of acknowledgement. Bank credit typically follows 3-7 working days after the payment advice (Form RFD-05) is issued.

It means the tax officer found gaps or errors in your refund application documents. The officer issues Form RFD-03 and any ITC/cash debited is auto-reversed to your ledger. After correcting every deficiency listed in the memo, refile through the portal. The portal may allow refiling under the same ARN; if a new ARN is generated, the 60-day processing clock restarts from the new filing date.

Click the UPDATE BANK ACCOUNT button under the Action column in your Track Application Status screen. Add a correct bank account or fix the IFSC code through a non-core GST registration amendment. Common causes are an inactive IFSC, an account that does not match the PAN name, or a recently closed account. Once validated, the refund resumes without refiling.

Yes. Go to gst.gov.in > Services > Track Application Status > Module: Refund > enter your ARN > click Search. You can see the current stage without a login. However, the logged-in view gives additional details such as the tax period, claimed amount, and the ability to download the ARN receipt PDF.

Under Section 54(7) of the CGST Act, 2017, the proper officer must issue the order within 60 days of a complete application. If no order is issued within this period, interest under Section 56 of the CGST Act accrues from day 61. The refund does not become automatically sanctioned – you must file a written escalation to the jurisdictional proper officer citing the 60-day deadline and the date of your RFD-02. You can also use the CBIC CPGRAMS portal (https://cpgrams.gov.in/) or file an RTI under Section 6, RTI Act, 2005, asking for the file status and reasons for delay.

File Form GST APL-01 online within 3 months from the date of the rejection order (Form RFD-06) under Section 107 of the CGST Act, 2017. GST appeals must be filed electronically via the common portal. The appellate authority can condone delay in exceptional circumstances, so file promptly to avoid this risk.

• GST refund/ITC mismatch complaint -- CBIC escalation guide
• RTI for GST refund delay 2026