Government Service · GST · Refunds

How to Claim a GST Refund

Updated for 2026 · Claw Editorial

A GST refund is money the department owes back to you, and you have to claim it; it does not come automatically. The usual grounds are accumulated input tax credit because of exports or an inverted duty structure (where inputs are taxed higher than the output), excess balance in the electronic cash ledger, tax paid by mistake, or a refund ordered on appeal. You apply online in form RFD-01 on the GST common portal at gst.gov.in, within the time limit, with the right supporting documents. This page shows you how to claim a GST refund step by step, the common refund grounds and the documents each needs, the two-year limit, how provisional refunds work for exporters, and what to do if your refund is rejected and you have to appeal. Last verified October 2026.

01When you can claim a GST refund

The common refund grounds are:

• Exports and supplies to SEZ. Refund of unutilised ITC on zero-rated supplies made without payment of tax (under a LUT), or refund of the IGST paid on exports with tax.
• Inverted duty structure. Refund of accumulated ITC where the tax on inputs is higher than the tax on the output supply.
• Excess cash ledger balance. Money lying unused in the electronic cash ledger.
• Tax paid by mistake or excess, or tax paid on a supply that did not happen.
• Refund ordered on appeal or by a court or tribunal.

Each ground has its own RFD-01 sub-type and its own documents, so identify the ground correctly before you apply.

02The two-year time limit

A refund claim must generally be filed within two years from the relevant date, and the relevant date differs by ground (for exports it is usually tied to the shipping or export date; for excess payment, the date of payment).

03Documents you will need

The documents depend on the ground, but commonly include:

• A statement of invoices for the refund period in the format for your refund type.
• For exports: shipping bills, export invoices, BRC/FIRC (bank realisation) and the LUT where applicable.
• For inverted duty: the inward and outward supply details to compute the accumulated credit.
• A declaration that the tax burden was not passed on (the unjust-enrichment undertaking) where required, and CA certification above a threshold.

04Step by step: filing RFD-01

• Step 1. Log in at gst.gov.in and go to Services, Refunds, Application for Refund.
• Step 2. Select the refund type (exports with or without tax, inverted duty, excess cash, excess payment, and so on) and the period.
• Step 3. Upload the statement of invoices and fill the computed refund amount; the system validates against your returns and ledgers.
• Step 4. Attach the supporting documents and declarations, then file RFD-01 with DSC or EVC. An ARN is generated and the claimed amount is debited from the relevant ledger.
• Step 5. Track the status under Services, Refunds, Track Application Status.

05Provisional refund and processing

After filing, the officer issues an acknowledgement (RFD-02) or a deficiency memo (RFD-03) if something is missing, in which case you refile.

• For zero-rated (export) claims, a provisional refund of a large part of the amount can be granted quickly (in RFD-04), with the balance after scrutiny.
• The sanction is passed in RFD-06 and the payment order in RFD-05.
• If the refund is not paid within the statutory period, interest is payable on the delayed refund.

[VERIFY the current provisional-refund percentage and the interest rate and period for delayed refunds against the CGST Act and latest notifications.]

06If the refund is delayed or rejected

• A deficiency memo (RFD-03) is not a rejection; fix the deficiency and refile within the time allowed.
• A proposed rejection comes as a show cause notice (RFD-08); reply in RFD-09 with evidence and ask for a hearing.
• A final rejection order (RFD-06) can be challenged by appeal.
• If the refund is simply delayed beyond the statutory period, press for it and claim the interest due.

Keep the ARN, every RFD form, your invoice statements and bank-realisation proofs, with dates. This record is what an appeal turns on.

07The appeal chain and where Claw fits

Claw is an all-in-one legaltech platform for Indian advocates, law firms, and corporate legal teams, combining AI-based case search, an AI legal assistant (Legal GPT), case management, and compliance automation across all Indian courts and tribunals.

Most refunds are sanctioned once the documents are right, but a rejection or a long delay can become a dispute. If your refund is rejected in RFD-06 and you disagree, there is a clear appeal chain: first appeal to the Appellate Authority under section 107 of the CGST Act (generally within three months, with the required pre-deposit), then the GST Appellate Tribunal (GSTAT) under section 112, then the High Court on a substantial question of law, and finally the Supreme Court. Exporters also frequently use a writ before the High Court where a refund is stuck without reason. GSTAT now has a Principal Bench in New Delhi and State Benches.

Once your matter is before the Appellate Authority, GSTAT, a High Court or the Supreme Court, you can create a FREE Claw account and track it by case number or party name, and look up how similar refund disputes were decided. Claw spans 9,102 courts, benches and forums, searches 30 crore+ judgments (Supreme Court from 1950, High Courts from 1990) and returns results in under 5 seconds, and it does not train on your documents. Tracking shows what is on the cause list and order sheet on the forums and date searched; it is information to stay on top of your case, not legal advice, so use it with your tax counsel.

08Sources and further reading

• GST common portal: gst.gov.in
• CBIC-GST (law, notifications): cbic-gst.gov.in
• GST Council: gstcouncil.gov.in
• Claw: clawlaw.in

This page is general information for readers in India, not legal advice. GST refund rules, percentages and timelines change by notification; confirm the current position on the GST portal or with your tax adviser before you file.

09Frequently asked questions