How to file RFD-01 on the GST portal — step-by-step
RFD-01 is filed by logging into the GST portal, navigating to Services > Refunds > Application for Refund, selecting the applicable refund category and tax period, entering the claim details, uploading the required statement and supporting documents, and submitting with DSC or EVC to generate an Application Reference Number (ARN).
Step 1 — log in and navigate to the refund application
Log into the GST portal and go to Services > Refunds > Application for Refund. Select the refund category that matches your claim — export of goods/services without payment of tax, inverted duty structure, excess balance in electronic cash ledger, or another applicable category.
Step 2 — select the tax period
Choose the financial year and the specific tax period (or a consolidated range of periods, where permitted for the category) for which the refund is being claimed. The system checks this against your filed returns for that period, so returns for the relevant period should be filed before initiating the refund application.
Step 3 — enter refund details and upload the statement
Enter the claim amount split by tax head (IGST/CGST/SGST/cess) and upload the category-specific statement — Statement 3 for export of services/goods without tax payment, Statement 1A for inverted duty structure, and so on — along with supporting invoices, shipping bill or BRC/FIRC details, or ledger details, depending on the category selected.
Shunya's CA team handles GST refund filing end to end — eligibility check, RFD-01 filing, and follow-up until credited.
Talk to a CA →Step 4 — declaration and self-certification
Complete the mandatory declaration confirming the tax incidence hasn't been passed on to another person, and attach a CA/Cost Accountant certificate or self-declaration as applicable to your claim value.
Step 5 — preview, sign, and submit
Preview the application to check all entered figures and uploaded documents, then submit using a Digital Signature Certificate (mandatory for companies and LLPs) or an Electronic Verification Code sent as an OTP (available for proprietorships and partnerships). Submission generates an Application Reference Number (ARN) that can be used to track the claim's progress.
Step 6 — respond to any deficiency memo promptly
If the officer identifies a gap in documentation or a discrepancy, a deficiency memo (RFD-03) is issued. This requires filing a fresh RFD-01 application correcting the identified issue — the original application is treated as closed, so it's worth understanding the deficiency thoroughly before re-filing to avoid a repeat cycle.
What happens immediately after I submit RFD-01?
Submission generates an Application Reference Number (ARN), and the claim moves to the jurisdictional officer for scrutiny. Statutorily, a provisional refund of 90% is meant to be sanctioned within 7 days of acknowledgment for zero-rated supply claims, with final sanction of the balance within 60 days of a complete application — these are the outer statutory limits set out in Section 54, not a guaranteed turnaround time, and actual processing can vary. You can track the status against the ARN on the portal at any point.
This article is for general information only. For your specific situation, consult a practicing CA.
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