Equipping Modern Enterprises with Powerful GST & E-Way Bill Solutions

logo image
  • GST Filing & Reconciliation
  • E-Way Bill Automation
  • GSTIN Search & E-Way Bill APIs

GST Refund Application

The GSTN implemented the online processing of the GST refund application and single authority disbursement. The taxpayer is advised to take the note of the following changes:

  1. RFD-01 filed by the taxpayer shall be processed electronically by the tax officer and the communication between the tax officer and the taxpayer must take place online.
  2. Accredited bank of CBIC (Central Board of Indirect Taxes and Customs) can only disburse the refund amount through the PFMS (Public Financial Management System) after validating the bank account.

Changes in the GST Refund Application

In the below tables we will understand the changes in the various GST Refund Application

RFD-01

Parameters Description
Form RFD-01
Description GST Refund Application
Action taken by Taxpayer
Old Process The taxpayer used to file RFD-01A GST refund application online
New Refund process The taxpayer will now have to furnish RFD-01 instead of RFD-01A as it is disabled on the portal. However, the taxpayer can view the previously generated RFD-01A application on the portal.
Once the RFD-01 is furnished, the taxpayer needs to validate the bank details through PFMS. In case if the bank details fail to validate by PFMS the taxpayer needs to edit or change the bank details using REG-14 Form.
After all the steps the taxpayer will be able to view the bank account validation status. Moreover, you will receive the notification of the same on your registered mail id or phone.

RFD-02

Parameters Description
Form RFD-02
Description GST Refund Acknowledgment
Action taken by GST Officer
Old Process The GST officer used to issue RFD-02 manually.
New Refund process The GST officer will now have to issue RFD-02 electronically.
The taxpayer can view the acknowledgment in RFD-02 on the dashboard.
The taxpayer will also receive the same acknowledgment on his/her registered e-mail id and phone number.

RFD-03

Parameters Description
Form RFD-03
Description Deficiency Memo
Action taken by GST Officer
Old Process The GST officer used to issue RFD-03 manually and it was not possible to auto re-credit the input tax or cash.
New Refund process The GST officer can now issue RFD-03 electronically to the taxpayer.
Once issued, the cash/ITC amount can be re-credited to the electronic cash or credit ledger.
The taxpayer can view the deficiency in RFD-03 on the dashboard.
The taxpayer will also receive the same information on his/her registered e-mail id and phone number.

RFD-04

Parameters Description
Form RFD-04
Description Provisional GST Refund order
Action taken by GST Officer
Old Process The GST officer used to issue RFD-04 manually.
New Refund process The GST officer can now issue RFD-04 electronically to the taxpayer.
The taxpayer can view the provisional in RFD-04 on the dashboard.
The taxpayer will also receive the same information on his/her registered e-mail id and phone number.

RFD-05

Parameters Description
Form RFD-05
Description Payments
Action taken by GST Officer
Old Process The GST officer used to issue RFD-05 manually and had to send a copy of the same to the central nodal authority and state AAs for the disbursement
New Refund process The GST officer can now issue RFD-05 electronically to the taxpayer. Moreover, now he/she does not need to send a copy of it to the central nodal officer or State AAs.
The taxpayer can view the payment in RFD-05 on the dashboard.
Once the RFD-05 is furnished the taxpayer needs to validate the bank details through PFMS. In case if the bank details fail to validate by PFMS the taxpayer needs to edit or change the bank details using REG-14 Form.
The taxpayer will also receive the same information on his/her registered e-mail id and phone number.

RFD-06

Parameters Description
Form RFD-06
Description Final GST Refund Sanction or Rejection order
Action taken by GST Officer
Old Process The GST officer used to issue RFD-06 manually.
New Refund process The GST officer will now have to issue RFD-06 electronically to the taxpayer.
The taxpayer can view the Final GST Refund Sanction or Rejection order in RFD-02 on the dashboard.

RFD-07B

Parameters Description
Form RFD-07B
Description Withholding order
Action taken by GST Officer
Old Process The GST officer used to issue RFD-07B manually.
New Refund process The GST officer will now have to issue RFD-07B electronically to the taxpayer.
The taxpayer can view the withholding order in RFD-07B on the dashboard.
The taxpayer will also receive the same information on his/her registered e-mail id and phone number.

RFD-08

Parameters Description
Form RFD-08
Description Show Cause Notice
Action taken by GST Officer
Old Process The GST officer used to issue RFD-08 manually.
New Refund process The GST officer will now have to issue RFD-08 electronically to the taxpayer.
The taxpayer can view the withholding order in RFD-08 on the dashboard.
The taxpayer needs to reply to the show-cause notice within 15 days from its receipt, if the taxpayer fails to do so, then the tax officer can take action on the refund application
The taxpayer will also receive the same information on his/her registered e-mail id and phone number.

RFD-09

Parameters Description
Form RFD-09
Description Reply to Show-Cause Notice
Action taken by Taxpayer
Old Process The taxpayer used to reply to the show cause notice manually to the GST officer.
New Refund process Through RFD-09 Form, the taxpayer can now revert on all the show cause notice electronically available on the dashboard.
The taxpayer can even upload the supporting documents online through RFD-09.
If the taxpayer does not furnish the reply online through the RFD-09 Form, the tax officer will not process the show cause notice reply.

PMT-03

Parameters Description
Form PMT-03
Description Re-credit of rejected amount order
Action taken by Tax officer
Old Process The tax officer used to upload the refund order details in RFD-01B, after which the tax credit is re-credited to the taxpayer’s ledger.
New process The taxpayer has to issue PMT-03 online to the taxpayer.
Once PMT-03 is issued, the ITC that was inadmissible will be re-credited to the taxpayer’s credit ledger.
If a taxpayer wants to get the re-credit of the rejected amount the taxpayer is required to give the undertaking that he/she will not file an appeal against the order.
The taxpayer can view the re-credit order in PMT-03 on the dashboard.