To view notices/ orders and to file reply to the notices issued by the Refund Processing Officer, perform following steps:
A. Searching for your filed refund application in "My Applications" Screen
B. Take action using NOTICE/ACKNOWLEDGEMENT tab of Case Details screen:
C. Take action using ORDERS tab of Case Details screen:
D. Take action using AUDIT HISTORY tab of Case Details screen: View the audit history
To search for the filed applications and open the related ARN on the GST Portal, perform following steps:
1. Access the www.gst.gov.in URL. The GST Home page is displayed. Login to the portal with valid credentials. Dashboard page is displayed. Click Dashboard > Services > User Services > My Applications.
2. My Applications page is displayed. In case, you want to file a new refund application, select "REFUNDS" from the drop-down list and click NEW APPLICATION button.
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S.No. |
Refund Type |
FAQs Link |
User Manual Link |
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1 |
Excess Balance in Electronic Cash Ledger |
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2 |
Exports of Goods/Services- without Payment of Tax (accumulated ITC) |
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3 |
Supplies made to SEZ Unit/SEZ Developer without Payment of Tax. |
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4 |
ITC accumulated due to Inverted Tax Structure [clause (ii) of first proviso to section 54(3)]. |
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5 |
On account of Refund by Recipient of deemed export |
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6 |
Supplies made to SEZ Unit/SEZ Developer with Payment of Tax |
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7 |
Exports of Services- with payment of tax |
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8 |
Tax paid on an Intra-State supply which is subsequently held to be Inter-State supply and vice versa (change of POS). |
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9 |
On account of Refund by Supplier of deemed export |
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10 |
Excess payment of tax |
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11 |
Any other (specify) |
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12 |
On account of Assessment/Enforcement/Appeal/ Revision/Any Other Order |
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Note: Click the links below to know more about how to file different types of refund applications.3. In the Application Type field, select "REFUNDS" from the drop-down list.
4. To view the filed refund applications, select the submission period in the From Date field and To Date field. Click SEARCH.
5. Based on your Search criteria, applications are displayed. Click the ARN/RFN hyperlink you want to open. The status of the refund application is displayed in the Status column. The ARN/RFN number is hyper linked and clicking on it would take you to the case details page of that refund application. You can view the Refund Type, Date of Filing, Period for which refund is applied and Total Refund Amount Claimed, under respective column.
Note 1: You can download the above details in PDF and CSV format by clicking on DOWNLOAD PDF and DOWNLOAD CSV buttons respectively.
Note 2: 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.
6. Case Details page is displayed. From this page, you can click on the tabs provided at the left-hand side of the page to view and download their related details.
7. To view your filed refund application details, on the Case Details page of that particular application, select the APPLICATIONS tab, if it is not selected by default. This tab provides you an option to view the filed refund application, along with its supporting documents in PDF mode. In the "ARN" column, click the "ARN" link to download the ARN receipt.
7a. The ARN receipt is downloaded in PDF format.
7b. In the "Action" column, click the "Download" link to download the filed refund application. The filed refund application is downloaded in PDF format.
To view notices issued by the Tax Official and to reply to those notices, perform following steps:
1. On the Case Details page of that particular application, select the NOTICE/ACKNOWLEDGEMENT tab, if it is not selected by default. This tab displays all the notices issued by the Tax Official to you. In the "Document" column, click the document link to download the notice issued by the Tax Official on your system.
1.1 You can click the link under Document column to download any documents, if required.
2. To reply to notices issued by the Tax Official, on the Case Details page of that particular application, select the NOTICE/ACKNOWLEDGEMENT tab, if it is not selected by default. This tab displays all the notices issued by the Tax Official to you. In the "Document" column, click the document name(s) to download them into your system and view them.
2.1 You can click the link under Document column to download any documents, if required.
3. To file reply to the issued notice, click the REPLY button. A hyperlinked “Reply” button would be visible in the column of "Due date of Reply".
4. The REPLY page is displayed. The Reference No, Refund Application Details fields are auto-populated.
5. Enter your reply to the notice and Place.
6. If required, in the Upload Supporting Documents section, you can also upload supporting documents. Enter the Document Description of the document being uploaded.
7. Click the Choose File button to upload Supporting Documents.
8. The ADD DOCUMENT button gets displayed to upload more than one document. Click it to upload the document(s) from your system.
Note: You can delete the uploaded document by clicking the DELETE button and upload again.
9. Click the PREVIEW button to preview the reply to be filed to the Tax Official and Preview of captured reply in the Form GST RFD-09 is displayed in the PDF format.
10. Select the Verification checkbox. Select the Authorized Signatory from the drop-down list. Click FILE WITH DSC or FILE WITH EVC button and file the reply.
11. The updated REPLIES tab is displayed, with the record of the filed reply in a table. Click the documents in the Document section of the table to download them.
Note: Once the Taxpayer files reply, following actions take place on the GST Portal:
Dashboard of the Taxpayer is updated with the record of the filed reply. They can view it from the following navigation: Services > User Services > My Applications > Case Details> REPLIES.
Dashboard of the Tax Official is updated with the record of the filed reply.
Personal hearing Notice
Note: Taxpayer is not allowed to submit the reply to show cause notice i.e., Form GST RFD-09 post issuance of Refund sanction/rejection order i.e., Form GST RFD-06.
If Taxpayer tries to issue the reply to show cause notice i.e., Form GST RFD-09 post issuance of Refund Sanction/Rejection order i.e., Form GST RFD-06 then the following error message will be displayed on the screen.
If tax officer has issued a personal hearing notice prior to issuance of Rectification of Form GST RFD-06 order, then it will reflect to the taxpayer under NOTICE/ACKNOWLEDGEMENT tab.
To reply to Personal Hearing Notice, perform following steps:
1.Under NOTICE/ACKNOWLEADGEMENT tab, click on the reply icon to file the reply to Personal Hearing Notice.
2. The Case details page will be displayed.
Note: Personal Hearing Notice Reference No. and Date will be auto populated.
3. Enter the Reply to the notice, Place, Click on Verification checkbox, select the Authorized signatory. then click either on FILE WITH EVC or FILE WITH DSC.
Note: Under Reply to the notice and Place field, following 4 special characters i.e., #, $, <,> are not allowed. If, taxpayer tries to enter the following special characters, then the following error message will be displayed. Taxpayer will be restricted to enter maximum of 1000 characters in Reply to the notice box.
Note: Taxpayer will not be allowed to file the reply to P.H. notice if any of the mandatory field is not filled by him.
If taxpayer tries to file the reply to personal hearing notice without filling any of the mandatory field, then the following error message will be displayed on the screen.
4. A warning message will be displayed, click on PROCEED button.
5. The Case Details page will be displayed.
Note 1: You can download the system generated PDF of Reply to P.H Notice.
Note 2: If Rectification of Form GST RFD-06 order is already issued by Tax Officer then taxpayer will not be allowed to submit reply to personal hearing.
If in case taxpayer tries to file reply to personal hearing notice then the following error message will be displayed.
Note 3: If Rectification of Form GST RFD-06 order is already issued by Tax Officer then taxpayer will not be allowed to submit adjournment request.
If taxpayer tries to submit the adjournment request, then the following error message will be displayed on the screen.
Note 4:
2) a) Under NOTICE/ ACKNOWLEDGEMENT tab, taxpayer can also submit an extension request to the tax officer by clicking on the icon given in the personal hearing notice.
b.) The Case Details page will be displayed.
c.) Date and time of Personal Hearing issued earlier will be auto-populated. Enter the Date of Hearing, Time of Hearing, Remarks for Request for Adjournment of Personal Hearing. Select the Authorized Signatory from the drop-down list, click on the Undertaking checkbox. Select either FILE WITH DSC/ FILE WITH EVC option.
Note 1: Under Remarks field following 4 special characters i.e., #, $, <,> are not allowed. If taxpayer tries to enter the 4 special characters, then the following error message will be displayed.
Note 2: If Taxpayer tries to submit the adjournment request without entering the date & time in Request for Adjournment of Personal Hearing field then the following error message will be displayed.
Note 3: In case taxpayer has filed the reply to personal hearing notice then also he will be allowed to file the adjournment request for personal hearing.
Note 4:
1) Calendar of Request for Adjournment of Personal Hearing field will show dates after the personal hearing date. Dates prior to personal hearing date will be disabled.
2) 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.
D.) A warning message will be displayed, Click on PROCEED button.
e.) The Case Details page will be displayed.
Once the show cause notice has been issued by the tax officer and date of personal hearing has been fixed, a request for extending the due date of reply to SCN or adjourning the personal hearing, can be requested/initiated by the taxpayer.
Tax officer can take following actions once he/she receives the request for extension of due date of reply to SCN or adjourning the personal hearing by the taxpayer:
To request for extension of the due date of reply to SCN or adjourning the personal hearing, perform the following steps:
1. On the Case Details page of that particular application, select the NOTICE/ACKNOWLEDGEMENT tab, if it is not selected by default. This tab displays all the notices issued by the Tax Official to you. In the "Due date of Reply (if applicable)" column, click the highlighted hyperlinked icon (
) to initiate the request for extension for the reply to SCN.
Note:
• Description of the hyperlinked icon is as given in below table.
• Extension can be applied within 20 days from the date of issuance of SCN. This means 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.
• If taxpayer submits a reply to the SCN, after submitting an extension/adjournment request, but before getting any response from the tax officer, tax officer will not be able to issue any response for the extension/adjournment request.
• If taxpayer submits a reply to the SCN, before submitting an extension/adjournment request, he will not be able to avail the facility of submitting an extension/
adjournment request.
2. The Request for Adjournment of Personal Hearing page is displayed. The Due Date of reply to SCN will be auto-populated.
3. Select the date in the Request for extension of due date for replying to SCN field from the calendar.
4. If required, in the Upload Supporting Documents section, you can also upload supporting documents. Enter the Document Description of the document being uploaded. Click the Choose File button to upload the supporting documents.
5. Select the Authorised Signatory from the given drop-down list. Select the Undertaking checkbox. Click FILE WITH DSC or FILE WITH EVC button and initiate the request.
6. The updated REPLIES/UNDERTAKING/REQUEST tab is displayed, with the record of the filed request for extension in a table. Click the documents in the Document section of the table to download them.
Note: Once the Taxpayer files reply, following actions take place on the GST Portal:
To view and download the order issued against your refund application, perform following steps:
1. On the Case Details page of that particular application, select the ORDERS tab. This tab displays all the orders issued by the Tax Official to you.
2. In the Payment Advice No., PMT-03 No. and Document column, click the document name(s) to download them into your system and view them.
Note:
If amount is adjusted completely through refund sanction order (GST RFD-06) or withheld order (Form GST RFD 7B) has been issued by tax official, on your refund application, then no payment advice would be issued.
In other cases of sanctioned refund, the payment order No (GST RFD-05) and the downloadable annexure for the amount to be transferred to the taxpayer’s bank account would be displayed, as and when it is issued.
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 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).
The tax officer can issue the form GST PMT – 03 for re-credit of the rejected/inadmissible refund amount to taxpayer’s credit ledger, only after the taxpayer submits an undertaking for not filing an appeal for the entire/part of the inadmissible amount. This functionality enables the taxpayer to submit such undertaking online.
To submit the undertaking for PMT -03, perform the following steps:
1. On the Case Details page of that particular application, select the ORDERS tab, if it is not selected by default. This tab displays all the orders issued by the Tax officer to you.
2. In the "Document" column, click the highlighted hyperlinked icon to submit the undertaking for PMT -03 for inadmissible amount.
Note: This hyperlink will available only for the refund orders having rejected amount (inadmissible) or available for refund order fully sanctioned.
3. The Undertaking for PMT-03 for inadmissible amount page is displayed.
4.1 Case 1: Taxpayer is not filing any appeal.
4.1.1 Do not select the checkbox displaying message "I wish to file an appeal for the entire inadmissible amount and hence submit the undertaking with Nil Amount."
4.1.2 If required, in the Upload Supporting Documents section, you can also upload supporting documents. Enter the Document Description of the document being uploaded. Click the Choose File button to upload the supporting documents.
4.1.3 Select the Authorised Signatory from the given drop-down list. Select the Undertaking checkbox. Click FILE WITH DSC or FILE WITH EVC button and submit the undertaking.
4.2 Case 2: Taxpayer is filing appeal for partial amount only.
4.2.1 Do not select the checkbox displaying message "I wish to file an appeal for the entire inadmissible amount and hence submit the undertaking with Nil Amount."
4.2.2 Enter the partial amount (for which appeal is not to be filed) in Integrated Tax, Central Tax, State/UT tax.
4.2.3 If required, in the Upload Supporting Documents section, you can also upload supporting documents. Enter the Document Description of the document being uploaded. Click the Choose File button to upload the supporting documents.
4.2.4 Select the Authorised Signatory from the given drop-down list. Select the Undertaking checkbox. Click FILE WITH DSC or FILE WITH EVC button and submit the undertaking.
4.3 Case 3: Taxpayer is filing appeal for full amount.
4.3.1 Select the checkbox displaying message "I wish to file an appeal for the entire inadmissible amount and hence submit the undertaking with Nil Amount."
4.3.2 If required, in the Upload Supporting Documents section, you can also upload supporting documents. Enter the Document Description of the document being uploaded. Click the Choose File button to upload the supporting documents.
4.3.3 Select the Authorised Signatory from the given drop-down list. Select the Undertaking checkbox. Click FILE WITH DSC or FILE WITH EVC button and submit the undertaking.
Note:
(a) Incase, taxpayer wishes to file an undertaking for a part of the inadmissible amount, he/she should fill the details in the table below and not select the first checkbox. If he/she selects the checkbox, undertaking will get submitted with NIL amount.
(b) By selecting the undertaking checkbox, you are confirming that for this particular ARN, you will not file an appeal further for the amount mentioned in the undertaking and only the mentioned amount from the total refund amount will be recredited to your Electronic Credit Ledger.
5. The updated REPLIES/UNDERTAKING/REQUEST tab is displayed, with the record of the filed undertaking in the table. Click the documents in the Document section of the table to download them.
Note 1: Once the Taxpayer files reply, following actions take place on the GST Portal:
Note 2: Below are the list of categories under which taxpayer can file undertaking for PMT-03.
Note 3: Once the undertaling is submitted that can be rectified also but maximum two attempts are allowed.
To view history details related to the refund application filed by the taxpayer, perform following steps:
1. On the Case Detail page of that particular taxpayer, select the AUDIT HISTORY tab. This tab displays all actions on the refund application filed by the taxpayer.
Rectification of Form GST RFD-06 order
Reply to Personal Hearing Notice and Adjournment Request
Note: After issuance of Rectified Form GST RFD 06, the earlier submitted undertaking has become invalid and the Taxpayer can submit a fresh undertaking for PMT-03 for inadmissible amount by navigating to ORDERS tab, under Document column and clicking on Submit Undertaking for PMT-03 for inadmissible amount hyperlink.
