How to Claim GST Refund Sanctioned, but Not Received?

How to claim GST refund in India?

Are you struggling to claim GST refund? You are unable to file GST refund application due to the complexity in GST refund application? Did you ever filled FORM GST RFD-01 for claim GST refund and it got rejected or refund might have been sanctioned, but the amount has not been received? Now, first, let us understand the following concepts:

What is RFD-01?

Any taxpayer who wants to claim GST refund can file a GST refund claim in form RFD-01 on the GST portal.

RFD-01 is an application for the online processing of refunds under GST. It is to be e-filed on the GST portal.
It can be filed to claim:

Taxes, cess, and interest paid in case of zero-rated supplies (except for the export of goods with tax payments).
Balance of excess cash paid into the electronic cash ledger.
Unutilised Input tax credit accumulated in your electronic credit ledger due to inverted duty structure.

Who can file for RFD-01?

Almost everyone except the deemed exporter and SEZ supplier.
Any taxpayer who makes the supplies eligible for a refund of accumulated ITC regarding exports.
Any taxpayer claiming a GST refund of the cash balance in an electronic cash ledger or excess tax paid by error.
A registered taxpayer who has paid CGST and SGST/UTGST on a transaction on which it is subsequently held that IGST is to be charged.
An exporter claiming GST refund of additional IGST paid on account of upward revision in the price of goods subsequent to the exports made.
Any taxpayer claiming GST refund of IGST paid on services exported outside India.

Types of refunds where RFD-01 is applicable?

RFD-01 is applicable in the following cases:

IGST paid on zero-rated supplies exports of service (with tax payment) and supply to SEZ units or developers.
ITC on exports of goods or services under the letter of undertaking or bond, without tax payment.
Claims in case of deemed exports by recipients or suppliers.
Refund claims on account of inverted duty structure.
Excess balance in electronic cash ledger.
Excess tax was paid erroneously.
Refund due to assessment, provisional assessment, appeal or any other order.
Tax paid towards intra-state supply that was later held to be interstate or vice versa.
Refunds in miscellaneous cases are to be specified while applying.

What are the types of refunds where RFD-01 is not applicable?

RFD-01 is not applicable in the following cases of refunds:

Export of goods involving payment of export duty.
Exports of goods where IGST is paid, and shipping bill is by default considered an application for refund.
Cases where the supplier avails the drawback scheme of the CGST/SGST/IGST paid on the supplies.
UN or embassies and certain persons notified by the Government.
Casual taxable person/non-resident taxable persons.

Kindly follow the following steps in order to get your GST refund:

1. Open google chrome and go to the Grievances Redressal portal.

2. Under the type of issue/ concern, type RFD01 and select the correct category.

3. Select the relevant FAQ under the FAQ section. And if you are not satisfied with the solution, then you can click on "NO, I WANT TO LODGE MY COMPLAINT”.

4. Provide the required details under “TICKET DETAILS” and add the relevant screenshots and other details, if any.

5. Then enter the application reference number of the refund application number and generate a ticket for timely resolution of the timely RFD 01A application that you have filled.

6. Now you can submit the ticket after entering the captcha.
You can select any of the sub-categories below:

Category	SUB-CATEGORY
REFUNDS	RFD01A-Deficiency Memo Acknowledgment but not received
RFD01A	RFD01A-Acknowledgment received but provisional refund not sanctioned for more than 10 days
RFD01A	Deficiency Memo replied but no acknowledgement was received within 15 days
RFD01A	Provisional refund sanctioned but final refund not received
RFD01A	Refund sanctioned but payment advice in RFD-05 was not issued
RFD01A	Provisional Refund sanctioned but amount not received.
RFD01A	Final Refund sanctioned but amount not received
RFD01A	Refund rejected but ITC not credited
RFD01A	Sanction order received but only SGST amount received.
RFD01A	Sanction order received but only CGST amount received
RFD01A	Jurisdictional tax officer informed that ARN has not been received on his/her dashboard
RFD01A	Any issue other than above

Making a GST refund claim may appear challenging; however, it is not so. It just becomes easier if you know the right steps to follow. The MyGST Refund team is dedicated to making your regarding claiming your GST refund process easy and stress-free. We will be there, be it in filing FORM GST RFD-01, dealing with deficiencies, or realising a refund in time. Our professionals will cope with the complications so that you can just relax with your business. Let's clear up the confusion in claiming your GST refund process to assure that you get what is rightfully yours in a timely and efficient way.

Also Read: GST Refund Process, Claim and Time Limit