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—rti-for-gst-refund-delay-2026 [2026/06/03 17:01] (current) – created - external edit 127.0.0.1
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 +{{htmlmetatags>metatag-description=(RTI for GST refund delay 2026. Sample RTI to your CGST or SGST jurisdictional officer, escalation, time limits, and how to invoke §20 if the refund is stuck. Free.)
 +metatag-og:title=(RTI for GST Refund Delay 2026: Sample to CGST or SGST Office, Escalation, and Penalty Route)}}
 +
 +====== RTI for GST Refund Delay (CGST / SGST Format) ======
 +
 +**If your GST refund (RFD-01) is stuck for 60 days or more after the application acknowledgement RFD-02, file an RTI to your jurisdictional CGST or SGST officer.** Under §54 of the CGST Act, 2017, the proper officer must issue the refund order within 60 days. The Central Board of Indirect Taxes and Customs (CBIC) and every State GST Department are public authorities under the RTI Act, 2005. The RTI asks: current status of the refund, reasons for the delay, deficiency memos issued, and the name of the dealing officer. Fee is Rs. 10. The PIO has 30 days to reply under §7(1).
 +
 +<WRAP info round center 90%>
 +**📥 Use these before filing**
 +
 +  * [[https://righttoinformation.wiki/tools/ai-rti-draft-app.html|🪄 AI RTI Drafter]]. Auto-fills the 8-field RTI for your GST officer in 60 seconds.
 +  * [[https://gst.gov.in|gst.gov.in]] → //Refunds → Track Application Status//. Use ARN.
 +  * [[https://cbic-gst.gov.in|cbic-gst.gov.in]]. Find your jurisdictional officer by GSTIN.
 +
 +A GST refund is statutorily due in 60 days. Beyond the 60-day window, interest at 6 percent runs against the government under §56 of the CGST Act.
 +</WRAP>
 +
 +===== Why RTI is the right tool for a GST refund delay =====
 +
 +CBIC processes around **20 lakh refund claims each year**. Common delay reasons:
 +
 +  - **Deficiency memo (RFD-03) issued but unanswered.** The proper officer flagged a defect in the application.
 +  - **Provisional refund granted but final refund pending.** §54(6) allows 90 percent provisional; the remainder waits for final scrutiny.
 +  - **Verification of inward supplies pending.** GSTR-2A / GSTR-2B mismatch with the input tax credit claimed.
 +  - **Pre-audit pending.** Refund above Rs. 2 crore requires pre-audit; the file is in audit queue.
 +  - **Bank-account validation failed.** The bank account on the GSTN portal does not validate with PFMS.
 +
 +The GST helpdesk (1800-103-4786) gives a status check but rarely the specific deficiency. The RTI route forces the PIO to disclose **the exact deficiency memo and the dealing officer's name**.
 +
 +===== Step-by-step: file the RTI =====
 +
 +  - **Confirm the delay.** Log in to [[https://gst.gov.in|gst.gov.in]] → //Services → Refunds → Track Application Status//. Note the ARN, date of RFD-02 acknowledgement, and current stage.
 +  - **Identify the jurisdictional officer.** Open [[https://cbic-gst.gov.in|cbic-gst.gov.in]] → //Know Your Jurisdiction//. Enter GSTIN. The page shows Centre or State jurisdiction with PIO contact.
 +  - **For Centre cases:** PIO is the **Assistant Commissioner (RTI)** of the Central GST Commissionerate.
 +  - **For State cases:** PIO is the **Deputy Commissioner (RTI)** of the State GST office.
 +  - **Draft the RTI.** Sample below.
 +  - **Pay Rs. 10.** IPO in favour of //"Pay & Accounts Officer, [CBIC / State Commissioner of Commercial Taxes]"// or online via [[https://rtionline.gov.in|rtionline.gov.in]] for CBIC.
 +  - **Send by Speed Post or file online.**
 +  - **Track the 30-day clock.** On Day 31 of PIO silence, file a First Appeal.
 +
 +===== Sample RTI to the GST officer =====
 +
 +<code>
 +To,
 +The Public Information Officer,
 +Office of the [Assistant / Deputy] Commissioner,
 +[Central GST / State GST] [Commissionerate name]
 +[Full address]
 +
 +Subject: Request for information under §6(1) of the Right to
 +Information Act, 2005, regarding GST refund ARN [XXXXXXXXXXXX]
 +filed on [DD-MM-YYYY].
 +
 +Sir / Madam,
 +
 +I, [Your full name / Firm name], a citizen of India / a registered
 +taxpayer with GSTIN [XX-XXXXXXXXX-X-XX], request the following
 +information under §6(1) of the RTI Act, 2005:
 +
 +  Refund Type: [Export of goods / Export of services / Inverted duty
 +  structure / Deemed exports / SEZ supply / Excess balance / Other]
 +  ARN: [XXXXXXXXXXXX]
 +  Date of filing RFD-01: [DD-MM-YYYY]
 +  Date of RFD-02 acknowledgement: [DD-MM-YYYY]
 +  Refund amount claimed: Rs. [XX,XX,XXX]
 +  Tax period: [Month-Year to Month-Year]
 +
 +  1. Current status of the refund as on the date of this application.
 +  2. Reasons for the delay beyond the 60-day window under §54(7) of
 +     the CGST Act, 2017.
 +  3. Whether a deficiency memo RFD-03 has been issued. If yes, the
 +     date of issue and a copy of the memo.
 +  4. Whether a provisional refund order RFD-04 has been issued. If
 +     yes, the date and amount.
 +  5. Whether the file is in pre-audit. If yes, the date of reference
 +     to audit and the audit officer.
 +  6. GSTR-2A / GSTR-2B reconciliation status. If mismatch is the
 +     issue, the specific invoice numbers under reconciliation.
 +  7. Name and designation of the dealing officer (proper officer).
 +  8. Expected date of issue of the refund order RFD-06.
 +  9. Interest payable under §56 of the CGST Act for the delay, if any.
 +
 +I am enclosing Rs. 10 as the prescribed application fee by way of
 +Indian Postal Order No. [XXXXX] dated [DD-MM-YYYY].
 +
 +Kindly supply the information within 30 days as required under §7(1)
 +of the Act.
 +
 +Yours sincerely,
 +
 +[Signature]
 +[Printed name / Authorised signatory]
 +[Phone] · [Email]
 +Date: [DD-MM-YYYY]
 +Place: [City]
 +</code>
 +
 +===== After you file =====
 +
 +  * **Day 1-30:** PIO reply window.
 +  * **Day 31:** Deemed refusal. First Appeal to the FAA (Joint Commissioner / Additional Commissioner of the Commissionerate).
 +  * **Day 76:** Second Appeal to the **Central Information Commission** (for Centre cases) or **State Information Commission** (for State cases).
 +  * **Parallel:** Statutory remedy under §107 of the CGST Act before the Appellate Authority for the refund order itself.
 +
 +===== Common PIO replies and what to do =====
 +
 +  * **"Deficiency memo issued but not responded by applicant."** Open the GSTN portal → //Refunds → Reply to Deficiency Memo// and respond within 15 days. The 60-day clock restarts from the date of reply.
 +  * **"Bank account validation failed."** Open //Profile → Bank Accounts// on GSTN, re-validate the account through PFMS, file RFD-01R (rectification).
 +  * **"GSTR-2A mismatch."** Reconcile inputs with the supplier's GSTR-1. If supplier has not filed, send a letter to the supplier and copy the PIO.
 +  * **"Under pre-audit."** Refund above Rs. 2 crore needs pre-audit. Ask for the audit officer's name and the expected closure date.
 +  * **No reply.** File the First Appeal on Day 31.
 +
 +===== Interest on delayed refunds =====
 +
 +§56 of the CGST Act, 2017 entitles a taxpayer to **interest at 6 percent per annum** on a refund delayed beyond 60 days from the RFD-02 acknowledgement. The interest accrues automatically and is paid through RFD-06 along with the refund principal.
 +
 +Include a specific RTI question on the interest calculation. The proper officer often omits this in the final refund order.
 +
 +<WRAP info round center 90%>
 +**Refund stuck after the appeal? CIC with §20 prayer.**
 +
 +When the GST PIO and FAA both ignore, the Second Appeal to the Central or State Information Commission is the route. Include a §20(1) prayer for Rs. 25,000 penalty on the PIO. Read [[guide:applicant:application:penalty-section-20-2026|the §20 guide]].
 +
 +**Templates:** [[templates:first-rti|RTI Application Format]] · [[templates:first-appeal|First Appeal Format]] · [[templates:second-appeal|Second Appeal Format]]\\
 +**Stuck?** Use the [[https://righttoinformation.wiki/tools/ai-rti-draft-app.html|AI RTI Drafter]].
 +</WRAP>
 +
 +===== Frequently asked questions =====
 +
 +==== Is the GST Department covered by the RTI Act? ====
 +Yes. The Central Board of Indirect Taxes and Customs (CBIC) and every State GST Department are public authorities under the RTI Act, 2005. Both Centre and State Commissionerates accept RTI applications.
 +
 +==== What is the statutory deadline for a GST refund? ====
 +60 days from the date of receipt of the complete application (RFD-02 acknowledgement), under §54(7) of the CGST Act, 2017. Interest at 6 percent under §56 runs beyond 60 days.
 +
 +==== Will an online RTI through rtionline.gov.in work for CBIC? ====
 +Yes. CBIC and every Central GST Commissionerate are on the rtionline.gov.in dropdown. For State GST, use the relevant state RTI portal where one exists.
 +
 +==== What if a deficiency memo has been issued and the 60 days reset? ====
 +The 60-day clock restarts from the date the applicant submits a complete reply to the deficiency memo. The PIO must confirm this date in the RTI reply.
 +
 +==== Is interest under §56 claimed in the RTI itself? ====
 +The RTI is for information. Interest is claimed in the refund order RFD-06. But asking about the interest calculation in the RTI forces the proper officer to address it in the order.
 +
 +==== Is the §8(1)(d) commercial-confidence exemption invoked for GST refund queries? ====
 +No, for your own refund. Your own ARN and refund details are not third-party commercial information. §8(1)(d) applies only when the RTI seeks records of another taxpayer.
 +
 +==== What if the refund is rejected outright instead of being delayed? ====
 +A rejection (RFD-06 rejected) is appealable under §107 of the CGST Act before the Appellate Authority within 3 months. The RTI route is for information; the statutory appeal is for the merits of the refund.
 +
 +===== Related on RTI Wiki =====
 +
 +  * [[guide:applicant:application:format-2026|RTI Application Format 2026]]
 +  * [[guide:applicant:application:file-online-rtionline-2026|File an RTI online via rtionline.gov.in]]
 +  * [[guide:applicant:first-appeal:format-2026|First Appeal Format with grounds checklist]]
 +  * [[guide:applicant:application:penalty-section-20-2026|Penalty under §20]]
 +  * [[guide:applicant:time-limit-cheat-sheet-2026|RTI time-limit cheat sheet]]
 +  * [[rti-for-income-tax-refund-delay-2026|RTI for Income Tax Refund Delay]]
 +  * [[https://righttoinformation.wiki/book|The RTI Playbook]]. The complete guide to filing RTI in 2026.
 +
 +===== Sources =====
 +
 +  * The Right to Information Act, 2005. §6, §7, §19, §20.
 +  * The Central Goods and Services Tax Act, 2017. §54, §56, §107.
 +  * Central Board of Indirect Taxes and Customs. [[https://cbic-gst.gov.in|cbic-gst.gov.in]].
 +  * GST Network Portal. [[https://gst.gov.in|gst.gov.in]].
 +  * Central Information Commission. [[https://cic.gov.in|cic.gov.in]].
 +
 +//Last reviewed: 28 May 2026, RTI Wiki editorial team.//
 +
 +{{tag>rti gst refund cbic §54 §56 cgst delay 2026}}