GST refund stages and timelines: from RFD-01 to payment

Track your refund using the ARN, the latest RFD form and the payment status. After filing RFD-01, the first completeness decision is normally an RFD-02 acknowledgement or an RFD-03 deficiency memo. The table below identifies the action and deadline at each stage.

This guide covers accumulated input tax credit (ITC) refunds for service exports under LUT. For a memo or notice you have already received, use the RFD-03 and RFD-08 response guide.

What happens after RFD-02 is issued?

RFD-02 acknowledges that the application is complete; it does not sanction the refund or confirm bank credit. Save the acknowledgement and its application reference. Track subsequent orders and notices under that same claim.

The next action depends on the case: an eligible claim may receive a provisional RFD-04, while scrutiny can lead to an RFD-08 notice or an RFD-06 final order. Payment is a separate step through RFD-05 and bank processing. Read the actual document rather than expecting every form number in sequence. GSTN’s electronic refund workflow.

CBIC’s completeness guidance says an RFD-03 deficiency memo should not subsequently be issued for an application already acknowledged in RFD-02. An RFD-08 notice is different and needs its own timely response. If a notice arrives, use the memo and notice response guide. Circular 125, paragraph 9.

For follow-up, retain the ARN date, RFD-02, later notices/orders and payment status. The timelines below explain each clock; acknowledgement alone does not justify a promised payment date.

Which stage am I at, and how many days should it take?

Forms are branches in the process, not a sequence that every claim completes from RFD-01 through RFD-09.

Stage	What happens	Official clock or practical check
Saved draft	You enter details and upload records across sessions	Maximum 15 days of draft retention; this is not a filed claim
RFD-01 filed; ARN generated	The claim goes to the refund-processing officer; the claimed credit is debited	Save the filing receipt. An ARN is different from RFD-02
Completeness review: RFD-02 or RFD-03	The officer acknowledges a complete application or identifies deficiencies	RFD-02 or RFD-03 should be issued within 15 days of filing
RFD-03 deficiency branch	Processing of that application ends; rectify and file a fresh RFD-01	Correct promptly and check limitation separately; a fresh ARN does not create a new two-year filing window
RFD-04 provisional refund, where applicable	Eligible claims can receive a provisional 90% refund	RFD-04 within 7 days of acknowledgement, subject to the current risk-based rules and exceptions
RFD-08 notice, if issued	The officer proposes disallowing all or part of the claim	File RFD-09 within 15 days of receiving the notice
RFD-06 final order	The officer sanctions the refund wholly/partly or rejects it	Section 54(7): order within 60 days of receiving an application complete in all respects
RFD-05 payment order and bank credit	Payment follows a provisional RFD-04 or final RFD-06 through PFMS and the accredited bank	Check payment and bank-validation status; a sanction order is not proof that money has arrived

The completeness and deficiency rules are explained in Circular 125, paragraphs 9–10. The final-order clock comes from CGST Act section 54(7); the notice-reply clock is in Rule 92(3). GSTN’s electronic workflow explains the forms and disbursement.

Do not add 15 + 7 + 60 days together as the promised processing time. These clocks have different starting points. RFD-02 identifies the filing date of the complete application; its later issue date should not automatically become a new filing date. A deficient application requires separate treatment.

CBIC also advises issuing RFD-06 and RFD-05 within 45 days of ARN so disbursement can complete within 60 days. This is administrative guidance, not another waiting period to add. Circular 125, paragraph 34.

Since 1 October 2025, system risk assessment identifies low-risk claims for the 90% provisional route. Other claims undergo detailed scrutiny. Eligibility conditions and exclusions still apply, and an officer can record reasons to examine a particular claim under Rule 92 instead. The instruction says this exception should be used sparingly, rather than merely because routine scrutiny has begun. The seven-day clock starts at acknowledgement, not ARN generation. Instruction 06/2025, Notification 13/2025, clause 4, Gazette copy hosted by BCAS.

Proposed changes (checked 22 October 2026): the GST Council has recommended a 10-day deadline for RFD-02 or RFD-03, with deemed acknowledgement if neither is issued, and an automatic 90% provisional refund for low-risk export claims within three working days of acknowledgement. These apply only after the rules are amended; until then, use the clocks in the table above. See the Council’s refund changes for service exporters.

Can I save RFD-01 and finish it in another session?

Yes. You do not have to finish the application in one sitting. Use Save, then return through Services → Refunds → My Saved/Filed Application. The portal manual permits saving at any stage but warns that an unfiled draft is purged after a maximum of 15 days. GST portal: saving and previewing RFD-01.

Plan to return before the limit, rather than treating “about 15 days later” as safe. Keep your working sheets and attachments locally, note when you created the draft, and do not assume another save restarts its life. Saving does not satisfy the refund filing deadline.

For example, prepare the claim pack first, enter and save it in one session, then use a second session to review the figures and downloaded documents before signing. This is a suggested workflow, not a requirement to spread filing over several days.

Before final submission: download, reopen and reconcile

Complete these checks after uploading and immediately before signing:

1. Download the application preview. Check the category, period, bank selection, turnover, Net ITC and refund by tax head against your final working.
2. Download uploaded PDFs back from their portal attachment links and open those copies. Check every page for missing text, blank pages, unreadable scans, clipped tables, wrong documents and incorrect page order. Checking only the file on your computer misses what was actually uploaded. If the screen offers no download, inspect its available attachment preview and reopen the exact upload file; do not mark an uninspected attachment as checked.
3. Retain the validated statement downloads. The current Annexure B instructions warn that validated invoice downloads will not remain available after submission. GST portal: validated invoices and application preview.
4. Add a short calculation explanation where figures could be misunderstood. Label export turnover, adjusted total turnover, eligible Net ITC, excluded capital credit, ledger limits and the amount claimed. Cross-reference the supporting pages. Do not assume the officer will reconstruct your reasoning from filenames.
5. Replace any defective attachment, save again and repeat the check. Then complete DSC/EVC filing and retain the ARN, filed application and final attachment set.

Keep the inspected attachment set with the filed application so you can answer later questions using the same records.

What should I do if the status does not move?

Check Services → Refunds → Track Application Status and download any notices/orders. Review email and SMS alerts, but retain the actual portal document and its receipt date. A phone call is useful context; the written form tells you the formal next step. GSTN refund workflow.

If the 15-day completeness window passes without RFD-02 or RFD-03, follow up with the jurisdictional refund officer using the ARN, filing date and a concise request for the pending action. Keep a dated record. Use GSTN support for a technical portal problem; seek the appropriate departmental grievance route for continued administrative delay. These are follow-up steps, not a reason to assume approval or file a duplicate claim.

For an RFD-03, check the statutory time limit for filing the corrected claim and verify recredit. For RFD-08, prioritise the 15-day reply period. If a complete claim remains unpaid beyond 60 days, have the applicable section 56 interest position and escalation reviewed. CGST Act, section 56. To work out the amount and find it in the payment order, see interest on a delayed GST refund.

The interest calculation can exclude taxpayer delay in replying or submitting documents beyond 15 days after receiving RFD-08, and time resolving specified bank-detail or validation failures. Preserve those dates too. Rule 94 amendment: Notification 38/2023, clause 14.