How do I claim a GST refund in Form RFD-01?
How a registered person claims a GST refund in Form GST RFD-01, the two-year limit in section 54 of the CGST Act, which portal ground to pick, why due returns have to be on file first, and what happens to a saved draft after fifteen days.
In this guide
A registered person claims a GST refund by filing Form GST RFD-01 on the GST portal. Section 54 of the CGST Act requires that application before two years from the relevant date. Pick the portal ground that matches the claim: excess cash-ledger balance, export ITC, inverted-tax structure, excess tax paid, or another listed reason. File the returns that were already due before you file the refund. A saved draft is purged after fifteen days.
What does section 54 cover?
Section 54 of the CGST Act is the refund provision. A person claiming refund of tax, interest paid on that tax, or any other amount paid, applies in the prescribed form. On the GST portal that form is GST RFD-01.
The section also sets when a refund of unutilised input tax credit is available, when a provisional refund can be paid, and when a refund below one thousand rupees is not paid. Those rules are ground-specific. Read the sub-section that matches the claim instead of applying every line of section 54 to every refund.
What is the GST refund time limit?
Section 54(1) requires the application before the expiry of two years from the relevant date. The explanation to the section lists that date by class of refund. Export of goods, export of services, inverted-tax credit, and excess cash in the ledger do not share one starting day.
Count from the explanation, not from the date you noticed the balance. A claim filed on time on the wrong ground is still the wrong claim.
How do I file Form RFD-01?
The GST portal files the refund under Services, Refunds, Application for Refund. You choose the ground first. The official help page lists a separate tutorial for each ground, including excess cash-ledger balance, ITC on exports without payment of tax, inverted-tax structure, excess payment of tax, SEZ supplies, and deemed exports.
Which ground do I pick on the portal?
Pick the ground that matches the money you want back, not the one that looks closest. Each ground has its own statement format and its own relevant date, so a claim on the wrong ground is refiled rather than corrected.
| Claim | Where it is filed |
|---|---|
| Most GST refunds | Form GST RFD-01 on the GST portal |
| Excess balance in the electronic cash ledger | RFD-01, ground "Refund of excess balance in Electronic Cash Ledger" |
| Export of goods with payment of IGST | A separate portal track; shipping-bill data feeds the refund |
| Export without payment of IGST | RFD-01 for accumulated ITC, after an LUT in Form RFD-11 |
For excess cash-ledger refund, the portal auto-populates the ledger balance. You cannot claim more than that balance. Filing posts a debit in the electronic cash ledger for the amount claimed.
Must returns be filed before a refund?
The cash-ledger FAQ on the GST portal is blunt. The taxpayer should have filed the applicable return (GSTR-1, GSTR-3B, CMP-08, or GSTR-4 annual) that was due on or before the date of the refund application, and the latest GSTR-3B for the period or invoices the refund covers.
How long does a saved RFD-01 draft last?
Fifteen days from creation, then the portal purges it. A saved application is not a filed one. To see a saved draft, use Services, Refunds, My Saved/Filed Applications.
What happens after I file RFD-01?
The portal generates an Application Reference Number, sends it to the registered email and mobile, and assigns the application to the jurisdictional refund processing officer. Track it under Services, Refunds, Track Application Status.
If the application is rejected in full or in part, the portal FAQ says you file an undertaking that you will not appeal the rejected amount so the officer can re-credit it. Cash refunds go back to the electronic cash ledger. ITC-based refunds go back to the electronic credit ledger. The re-credit order is Form GST PMT-03.
How do I confirm the GST refund rules?
- Read section 54 for the two-year limit and the relevant-date explanation.
- Open the GST portal refund help page and pick the tutorial for the ground you are actually claiming.
- File every return that was due, then file RFD-01. Do not leave a draft sitting past fifteen days.
- Keep the ARN. Track the application on the same portal rather than from a forwarded screenshot.
Why do GST refund claims get rejected?
- Counting two years from a date that is not the relevant date for that class of refund.
- Filing RFD-01 on an export-ITC ground when the money is sitting in the cash ledger, or the other way around.
- Filing the refund while a due GSTR-1 or GSTR-3B for that period is still open.
- Saving a draft and treating the save as the filing, then finding it purged after fifteen days.
Where do GST refund changes get notified?
Refund circulars, statement formats and inverted-tax tweaks move through CBIC. Complied AI keeps CBIC / GST updates in one feed so you can open the source behind a change. When the time limit itself is the question, read section 54 next to that update.
Practical checks
Common questions
What is the time limit to file a GST refund?
Section 54 requires the application before the expiry of two years from the relevant date. The explanation to that section lists what the relevant date is for each class of refund. Read the class that applies. Do not count two years from a date the explanation does not use.
Which form is used for a GST refund?
Form GST RFD-01, filed on the GST portal under Services, Refunds, Application for Refund. The portal asks you to pick the ground first. Export of goods with payment of IGST is a different track on that same help page, because shipping-bill data feeds it.
Is there a minimum amount for a GST refund?
It depends on the ground. The GST portal FAQ for refund of excess balance in the electronic cash ledger states that there is no minimum limit on that ground. Section 54(14) withholds payment of certain other refunds below one thousand rupees. Check the ground you are actually filing.
Do I have to file returns before claiming a refund?
Yes, for the grounds the portal FAQ covers. The taxpayer should have filed the applicable returns that were due on or before the date of the refund application, and the latest GSTR-3B for the period or invoices the refund covers. A refund filed against an open return period is how the application comes back.
I saved my RFD-01 last month but never filed it. Is it gone?
Yes. The GST portal FAQ states that a saved refund application is retained for fifteen days from creation and is purged after that. Saving is not filing. Check Services, Refunds, My Saved/Filed Applications, and if the draft has gone, start a fresh RFD-01 on the same ground.
How do I get a rejected GST refund credited back?
File an undertaking that you will not appeal the rejected amount, which lets the officer re-credit it. A cash refund returns to the electronic cash ledger and an ITC-based refund returns to the electronic credit ledger. The re-credit order is issued in Form GST PMT-03.
Can I claim more than the balance in my cash ledger?
No. For a refund of excess balance in the electronic cash ledger, the GST portal auto-populates the available balance and you cannot claim above it. Filing the application posts a debit in the electronic cash ledger for the amount claimed, so the money is held against the claim from that point.
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How this guide was prepared
This guide is published by the Complied AI research desk. Its source list and stated position were checked against the official records shown below on 31 August 2026.
Automation, including AI, may assist research, drafting and structure. It does not replace the official record or amount to an independent professional review. Read our editorial standards and corrections policy.
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