How to Claim GST Refund Sanctioned, but Not Received?

Sep 12, 2022 | Blog | 0 comments

Are you struggling with your GST refund? You filled appeal and it got rejected? Did ever your filled FORM GST RFD-01 for a refund claim got rejected or might have been sanctioned but the amount has not been received? Now firstly let us understand the following concepts:

What is RFD-01 and RFD-01A?

Any taxpayer can file a GST refund claim in form RFD-01 under the GST portal. And RFD-01A refers to the offline application of the refund that is no longer in use. And the refund will only be issued if the refund amount exceeds 1000 INR.

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

  • Taxes, cess and interest are paid in case of zero-rated supplies (except the export of goods with tax payment).
  • 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 deemed exporter and SEZ supplier. Any taxpayer who makes the supplies eligible for claim a refund of accumulated ITC regarding exports. Any taxpayer can claim a refund of the cash balance in an electronic cash ledger or excess tax paid by error.

Types of refunds where RFD-01 is applicable?

  • 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 paid erroneously.
  • Refund due to assessment or provisional assessment or appeal or any other order.
  • Tax paid towards intrastate supply that was later held to be interstate or vice versa.
  • Refund in miscellaneous cases is to be specified while applying.

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
  • 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

If you are struggling to get your GST refund you must get in touch with Mygstrefund.com India’s #1 GST Refund Consultant online. We have a 100% success ratio in GST Refund for our client. We work on the NO Success NO Fees model.

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