File reply (2024)

1. How can I view my saved/filed application, track it's status and view associated notices and orders for refund applications filed before or after 26th September 2019?

2. What are the steps involved in processing the refund application?

Listed below are the steps involved in processing of the refund application:

1. Applicant files the refund application on the GST Portal in Form GST RFD-01. Such application will be available at the Dashboard of Tax Official as pending work item.

2. The refund application filed by the applicant has to be processed by the Refund Processing Officer.

3. Refund Processing Officer will scrutinize the application and attachments filed by the applicant.

• On the basis of scrutiny of the refund application filed by the applicant, if the refund application is found to be complete in all aspects, Acknowledgement in Form GST RFD-02 will be issued by the Refund Processing Officer, within 15 days from the date of filing of the refund application.

• On the basis of scrutiny of the refund application and attachments filed by the applicant, in case, any deficiencies are noticed in refund application, Deficiency Memo will be issued in Form GST RFD-03 on the refund application by the Refund Processing Officer. In case of issuance of Deficiency Memo in Form GST RFD-03, there would be auto re-credit of refund claimed amount in Electronic Cash/ Credit Ledger, if the ledger has been debited at the time of filing refund application. In this case, the applicant needs to file a fresh refund application for the same period again, if needed, after rectification of the deficiencies mentioned in deficiency memo.

4. Refund Processing Officer can issue online notice for rejection of application for refund or recovery of erroneously granted refund for seeking any clarification in Form GST RFD-08, if required.

5. Applicant is required tofurnish reply to the notice (issued in Form GST RFD-08) in Form GST RFD-09 online on GST Portal, within 15 days of issuance of notice.

6. Tax Official may issue Provisional Refund Order in Form GST RFD-04 within 7 days from the date of acknowledgement up to 90% of the refund claimed amount, if the applicant is eligible to get provisional refund. Refund Processing Officer can issue Provisional Order in Form GST RFD-04 in following cases:

• Refund in case of export of services with payment of tax

• Refund of accumulated ITC on account of export of goods/services under Bond/LUT without payment of integrated tax.

• Supplies made to SEZ Unit/SEZ Developer with payment of Tax

• Supplies made to SEZ Unit /SEZ Developer without payment of Tax

7. Refund Processing Officer will issue Refund Sanction/ Rejection Order in Form GST RFD-06.

Note:

• In case of refund applications, in which provisional refund order has been issued in Form GST RFD-04, the final order Form GST RFD-06 will quantify the total sanctioned amount out of the claimed amount and the net balance amount will be sanctioned by issuing Form GST RFD-06, after further verification and examination of the application by the Tax Official.

  See Also

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• In case of complete adjustment of refund towards any demand, Refund Processing Officer may adjust it through Form GST RFD-06.

8. Payment Order needs be issued in Form GST RFD-05 after issuance of Form GST RFD-04 or Form GST RFD-06 in case of sanction of refund.

9. The sanctioned refund amount may be withheld by the Refund Processing Officer by issuing Form GST RFD-07 (Part B). In such case, Tax Official will not issue Form GST RFD-05, till the withhold order is in operation.

10. Order for re-credit of the amount to Electronic Cash or Credit ledger on rejection of refund claim (Form GST PMT-03) is required to be issued in case if

• the ledger has been debited at the time of filing refund application for such amount and

• any amount of refund is marked as inadmissible/rejected by refund processing officer by issue of an Order in Form GST RFD-06.

3. What are the various tabs available to the Applicant on his dashboard after filing the refund application?

Listed below are the various tabs available to the applicant after filing the refund application

1. Applications: To view filed refund application details

2. Notice/ Acknowledgement: To view acknowledgment and notices issued by the Tax Official and file reply to those notices

3. Replies: To view filed replies

4. Orders: To view orders issued by the Tax Official

5. Audit History: To view the history details or action taken on refund application filed by applicant

4. What are the various statuses while processing refund application?

Listed below are the various statuses while processing refund application:

1. Acknowledged: When Refund Processing Officer issues Acknowledgement in Form GST RFD-02

2. Deficiency Memo Issued: When Refund Processing Officer issues Deficiency Memo in Form GST RFD-03

3. Pending for Processing: When applicant files refund application and the same is pending for processing by Refund Processing Officer

4. Provisional Order Issued: When Refund Processing Officer issues Provisional Order in Form GST RFD-04

5. Pending for Order-Reply Received: When taxpayer replies in Form GST RFD-09 to SCN issued by Tax Official in Form GST RFD-08

6. Pending for Order-Reply not Received: When taxpayer doesn't reply in Form GST RFD-09 to SCN issued by Tax Official in Form GST RFD-08

7. Refund Applications Withheld: When Refund Processing Officer issues withheld order in Form GST RFD-07 (Part B).

8. Refund Rejected: When Refund Processing Officer issues Form GST RFD-06 and Refund claimed is rejected

9. Refund Sanctioned: When Refund Processing Officer issues Form GST RFD-06 granting Refund of full amount, as claimed by the applicant

10. Refund Sanctioned Partially: When Refund Processing Officer issues Form GST RFD-06 and Refund sanctioned is less than the amount claimed by the applicant

11. Show Cause Notice Issued: When Refund Processing Officer issues Show Cause Notice in Form GST RFD-08 for seeking any clarification to the applicant

5. What is the time frame for an applicant to reply to the notice issued by the Tax Official while processing the refund application submitted by the applicant?

Applicant need to reply to the notice in Form GST RFD-09, within time period of 15 days or within any other time as fixed by refund processing officer, from the date of service of notice, to give explanations and submit documents regarding the discrepancies as laid in the notice

6. What a Tax Official can do in case an Applicant has not replied to the notice issued by the Tax Official?

If the applicant doesn’t reply in Form GST RFD-09 to the show cause notice within 15 days or within any other time fixed by the refund processing officer then the status of the refund application will be changed to “Pending for Order-Reply not received" and the Refund Processing Officer can proceed to issue final order.

7. What will happen once an applicant files reply to the notice issued by the Tax Official (notice issued by tax official) while processing the refund application filed by the applicant)?

Once the Taxpayer files reply, following actions take place on the GST Portal:

• Dashboard of the applicant is updated with the record of the filed reply. He/she can view it from the following navigation: Services > User Services > My Applications > REPLIES.

• Dashboard of the Tax Official is updated with the record of the filed reply.

• Status of the refund application will change to “Pending for Order-Reply Received”.

8. From where can I view the reply filed by me?

Login to the GST Portal. Navigate to Dashboard > Services > User Services > My Applications > Refunds > Search ARN > Select ARN > Replies option.

9. Does an applicant get any intimation about the notice or order issued to them?

Applicant will get intimation about all notices and orders issued to him/her through SMS and e-mail on their registered mobile number and email ID.

10. What will happen once a deficiency memo (Form GST RFD-03) is issued to the applicant?

Once a deficiency memo (Form GST RFD-03) is issued, applicant needs to file a fresh refund application. After successful filing, fresh ARN will be generated. In case of refund of documents declared in statement for a refund application, applicant will be able to use the same documents again in the fresh refund application.

11. On issuance of deficiency memo, the amount debited from the ledger at the time of filing of refund application will be auto re-credited or will be re-credited through Form GST PMT-03?

In case of issue of Deficiency Memo in GST RFD-03 by Tax Official, there would be auto re-credit of refund claimed amount in Electronic Cash/ Credit Ledger of the applicant, if the ledger has been debited at the time of filing refund application. The documents, for which refund is claimed will again be eligible for refund to use the same documents in fresh refund application.

12. What if the Tax Official is not satisfied with the reply filed by applicant in Form GST RFD-09?

The applicant need to submit reply in Form GST RFD-09, in respect of the grounds/points mentioned by Tax Official in notice in Form GST RFD-08. The Tax Official will consider the reply filed by the applicant. In case, the applicant does not reply to the notice within the stipulated time or the Tax Official is not satisfied with the reply filed by the applicant, he may proceed further to issue Refund Rejection/ Sanction Order in Form GST RFD-06 for sanctioning/rejecting the amount of refund in whole or part.

13. What type of documents are available in Orders tab?

In Orders tab, there would be two documents, the order and the annexure containing the details of the refund sanctioned, as attached by the sanctioning authority.

Note:

1. If complete adjustment order or withheld order (Form GST RFD 7B) has been issued by tax official, on refund application, then no payment order would be issued.

2. In other cases of sanctioned refund, the payment order No (Form GST RFD-05) and the annexure for the amount to be transferred to the r bank account given by the applicant would be displayed and can be downloaded, as and when it is issued.

3. In column of PMT-03, the order will be available only in case there is any inadmissible refund amount and the tax officer has issued Form GST PMT-03 order to re-credit the amount in Electronic Cash/Credit Ledger (if the amount was debited in the Electronic Cash/Credit Ledger at the time of filing refund application).

14. Provisional Refund Order in Form GST RFD-04 is available for which refund applications?

Provisional Refund Order in Form GST RFD-04 is available in case of following refund applications:

• Refund on account of Export of Services with Payment of Tax

• Refund on account of Export of Goods/ Services without Payment of Tax

• Refund on account of Supplies made to SEZ Unit/ SEZ Developer (With Payment of Tax)

• Refund on account of Supplies made to SEZ Unit/ SEZ Developer (Without Payment of Tax)

15. I have received an intimation that Bank Account validation has failed? What do I need to do now?

In case of failed Bank Account validation, login to the GST Portal with your ARN. Navigate Services > Refunds > Track Application Status > Enter ARN. Click on UPDATE BANK ACCOUNT button in Bank Validation Status column. Click here to know more about how to update the Bank account.

16. What is the time frame for an applicant to apply for the extension of due date for replying toSCN or adjourning the personal hearing?

Once the show cause notice has been issued by the tax officer and date of personal hearing has been fixed, request for extending the due date for replying toSCN or adjourning the personal hearing can be requested/initiated by the taxpayer within 20 days from the date of issuance of SCN, if the order is not issued yet.Thismeans that after expiry of 15 days, taxpayer still can apply for extension, within next 5 days, left from the date of issuance of SCN(20 -15 = 5 days), if order is not issued till then. Once the order for this ARN is issued, taxpayer will not be able to apply for the extension.

17. Can the taxpayer apply for the extension of due date for replying toSCN or adjourning the personal hearing if the order for this ARN has been issued?

Once the order for this ARN has been issued by the tax officer,taxpayer will not be able to apply for the extension of due date for replying toSCN or adjourning the personal hearing.

18. Can the taxpayerfile the reply of SCN, in case he/she has already appliedfor the extension of due date for replying toSCN or adjourning the personal hearing, which is still pending for response from the Tax Official?

Yes, the taxpayer can file the reply of SCN, in case he/she has already appliedfor the extension of due date for replying toSCN or adjourning the personal hearing and the request is still pending for response from the Tax Official.

19. What will happen If reply to SCN has already been submitted by taxpayer before any response from tax officer for extension/adjournment request?

If reply to theSCN has already been submitted by taxpayer before any response from tax officer for extension/adjournment request, Tax officer will not be able to act upon the request for extension/adjournment.

20. From where can I apply for the extension of due date for replying toSCN or adjourning the personal hearing?

Login to the GST Portal. Navigate to Dashboard > Services > User Services > My Applications > Select Refund >Select From/To Date > Click Search > Click ARN hyperlink >CASE DETAILS > NOTICE/ACKNOWLEDGEMENT > Due date of Reply (if applicable) Column> click the Adjournment request for PH And/OR Extension Request for SCN reply hyperlinkto apply for theextension of due date for replying toSCN or adjourning the personal hearing.

21. How many times can a taxpayerapply for the extension of due date for replying toSCN or adjourning the personal hearing?

The taxpayer can apply up tothree times for the extension of due date for replying toSCN or adjourning the personal hearing.

22. From where can I submit the undertaking for PMT-03 for inadmissible amount?

Login to the GST Portal. Navigate to Dashboard > Services > User Services > My Applications > Select Refund >Select From/To Date > Click Search > Click ARN hyperlink >CASE DETAILS > ORDERS > DocumentColumn> click the Undertaking for PMT-03 for inadmissible amount hyperlinkto submit the undertaking for PMT-03 for inadmissible amount.

Note:After clicking the hyperlink, the taxpayer needs to enter the amount and not to select the check box for filing nil PMT-03.

23. From where can I see the already applied request for the extension of due date for replying toSCN or adjourning the personal hearing?

Login to the GST Portal. Navigate to Dashboard > Services > User Services > My Applications > Select Refund >Select From/To Date > Click Search > Click ARN hyperlink >CASE DETAILS > REPLIES/UNDERTAKING/REQUEST tab to see the already applied request for theextension of due date for replying toSCN or adjourning the personal hearing.

24. From where can I see the already submitted undertaking for PMT-03 for inadmissible amount?

Login to the GST Portal. Navigate to Dashboard > Services > User Services > My Applications > Select Refund >Select From/To Date > Click Search > Click ARN hyperlink >CASE DETAILS > REPLIES/UNDERTAKING/REQUEST tabto see the alreadysubmitted undertaking for PMT-03 for inadmissible amount.

25. From where can I see the response shared by Tax Official for the request for the extension of due date for replying toSCN / Adjourning the personal hearing / Request submitted forundertaking for PMT-03 for inadmissible amount?

Login to the GST Portal. Navigate to Dashboard > Services > User Services > My Applications > Select Refund >Select From/To Date > Click Search > Click ARN hyperlink >CASE DETAILS > REPLIES/UNDERTAKING/REQUESTtab > Click icon ()under Document column (which will navigate you to Notice/Acknowledgement tab) tosee the response shared byTax Official for the request for the extension of due date for replying toSCN / Adjourning the personal hearing / Request submitted forundertaking for PMT-03 for inadmissible amount.

23. From where can I view the audit history?

Login to the GST Portal. Navigate to Dashboard > Services > User Services > My Applications > Refunds > Search ARN > Select ARN > Audit History option.

24. Can taxpayer submit reply to show cause notice post issuance of RFD-06?

No, taxpayer cannot submit reply to show cause notice in Form GST RFD-09 post issuance of Refund sanction/rejection order i.e., Form GST RFD-06. If taxpayer tries to file the reply to show cause notice in Form GST RFD-09 post issuance of Refund Sanction/Rejection order i.e., Form GST RFD-06 then error message will be displayed on the screen.

25. How many times taxpayer can seek adjournment request against personal hearing notice?

Taxpayer is allowed to file the adjournment request against a personal hearing notice maximum for 3 times. After filing the adjournment request for 3 times, icon with respect to adjournment request will disappear.

26. If reply has been submitted by the taxpayer but he did not appear for the personal hearing on the given date, can he seek adjournment?

If reply has been submitted by the taxpayer but he did not appear for the personal hearing on the given date, he can be able to seek adjournment. But if rectification of RFD-06 order is already issued by Tax Officer then taxpayer will not be allowed to submit adjournment request. If in case taxpayer tries to submit the adjournment request, then system will display an error message.
Taxpayer is allowed to file the adjournment request against a personal hearing notice maximum for 3 times. After filing the adjournment request for 3 times, icon for adjournment request will disappear.

27. What happens when the reply filed by the taxpayer, then another personal hearing notice issued by the Tax officer?

Even if taxpayer has filed the reply to notice then also, he/she will be allowed to file an adjournment request for personal hearing. If Tax Officer has issued the more than one personal hearing notice, then hyperlink to reply to personal hearing notice and adjournment request both will be displayed to the taxpayer in the latest personal hearing notice row so issued by the Tax Officer.

28. If the rectification order passed by the tax officer whether taxpayer is allowed or not allowed to seek adjournment request?

If rectification of RFD-06 order is already issued by Tax Officer then taxpayer will not be allowed to submit adjournment request. If in case taxpayer tries to submit the adjournment request, then system will display an error message.

29. Is rectification allowed only for the cases in which PMT-03 undertaking filed by the taxpayer, but PMT-03 order has not been issued by the tax officer?

Yes, rectification is only allowed for the cases where PMT-03 undertaking filed by the taxpayer, but PMT-03 order has not been issued by the tax officer.