There can be a lot of mistakes when filling in GST challan for making GST payment. You may also end up paying excess GST due to this. This excess amount is shown as a balance in the Electronic Cash Ledger.

The balance in Electronic Cash Ledger can be claimed as a refund by submitting a refund application form RFD-01. This can be done online on the GST Portal/GSTN

The excess GST paid can be claimed as a refund within two years from the date of payment. This means that if excess GST is paid in the month of November 2017, GST refund application can be submitted until November 2019.

Latest Updates on GST Refund

Update as on 27th June 2020

A full or part of the amount applied for refund may have been rejected via a notice issued by the authority. After completing the due proceedings, a final order must be issued within 60 days from the date of receipt of the refund application.

In case this time limit is expiring between 20th March to 30th August 2020, the last date to issue order shall be extended to the later of following dates:

  • 15 days from the date of receiving a reply from the applicant towards the notice, or
  • 31st August 2020

Update as on 3rd April 2020

The time limit for completion or compliance has been extended to 30th June 2020, where the time limit/time limit/ date of expiry falls between the period from 20th March 2020 to 29th June 2020. It includes cases where the time limit to apply for GST refund in RFD-01 expires between 20th March 2020 and 29th June 2020.

Update as in Sept 2019

RFD-01 (complete online refund processing functionality) is implemented from 26th September 2019.

Here is a Step by Step Guide to File RFD – 01 on GST Portal:

Step 1: Login to the GST portal.

Step 2: Go to ‘Services’ > ‘Refunds’ > ‘Application for Refund’RFD - 01

Step 3: Select ‘Refund of Excess Balance in Electronic Cash Ledger’ and click on ‘CREATE’.RFD - 01

Step 4: Once you click on ‘CREATE’ in the above step, balance amount available in Electronic Cash Ledger will be auto-populated in the form.

RFD - 01

Step 5: You can enter values of the refund to be claimed in the editable ‘Refund Claimed’ table. The refund amount can be less than or equal to the amount available in Electronic Cash Ledger.

Click on “Click to view Electronic Liability Ledger” to get details of liabilities/dues relating to returns/other demands.

refund claimed

Step 6: Click on “GO BACK TO REFUND FORM” after viewing the outstanding demand.

viewing outstanding demand

Step 7: Select the bank account (in which you want the refund to be credited) from the drop-down.

RFD - 01

Step 8: To upload the supporting documents, please follow the steps below:

1. Give the description to the document

2. Click on “Choose File” to add the document

3. Click on “Delete” icon to delete the uploaded document

Click on “SAVE” after completion of uploading the document

upload supporting documents

Step 9: Click on “PREVIEW” to download the form in PDF.

After reviewing the draft, click on “PROCEED” to submit the form.

Proceed to file

Step 10: Select the checkbox in the declaration. Select the name of the ‘Authorised Signatory’ from the drop-down.

Based on the type of your organisation click on “SUBMIT WITH DSC” or “SUBMIT WITH EVC”.

RFD - 01

In case of DSC, select the certificate of the authorised signatory and click on ‘SIGN’ button.

In case of EVC, enter the OTP received on the mail ID or mobile number of the authorised signatory and click on ‘VERIFY’.

Step 11: Once RFD-01 is filed ARN will be generated and “Refund ARN Receipt” can be downloaded as PDF document from ‘Services’> ‘Refunds’> ‘My Saved/ Filed Applications’.

Refund ARN receipt

Filed applications can be tracked using the “Track Application Status” under Refunds.

After inspection by a GST authorities refund amount will be credited to the applicant bank account.

For Further Reading and Understanding:

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