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:
- B(1) View Issued Notice and File Reply
- B(2) Request for Extension of the Due Date of reply to SCN or Adjourning the Personal Hearing
C. Take action using ORDERS tab of Case Details screen:
- C(1) View the issued Order
- C(2) Submit Undertaking for PMT – 03
- C(3) Rectify Undertaking for PMT -03
D. Take action using AUDIT HISTORY tab of Case Details screen: View the audit history
A. Searching for your filed refund application in “My Applications” Screen
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.
Note: Click the links below to know more about how to file different types of refund applications.
| S.No. | Refund Type | FAQs Link | User Manual Link |
| 1 | Refund of Excess Balance in Electronic Cash Ledger | FAQs | User Manual |
| 2 | Refund of ITC on Export of Goods & Services without Payment of tax option. | FAQs | User Manual |
| 3 | On account of Supplies to SEZ unit/ SEZ developer (without payment of tax) | FAQs | User Manual |
| 4 | Refund on account of ITC accumulated due to Inverted Tax Structure | FAQs | User Manual |
| 5 | On account of Refund by Recipient of deemed export | FAQs | User Manual |
| 6 | Refund on account of Supplies to SEZ unit/ SEZ Developer (with payment of tax) | FAQs | User Manual |
| 7 | Exports of services with payment of tax | FAQs | User Manual |
| 8 | Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa | FAQs | User Manual |
| 9 | On account of Refund by Supplier of deemed export | FAQs | User Manual |
| 10 | Excess payment of tax | FAQs | User Manual |
| 11 | Any other (specify) | FAQs | User Manual |
| 12 | On account of Assessment/Provisional assessment/Appeal/Any Other Order | FAQs | User Manual |
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.
Note: 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.
B1. View Issued Notices and File Reply
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.
B2. Request for Extension of the Due Date of Reply or Adjourning the Personal Hearing
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:
Accept the Request: If tax officer, accepts the request, taxpayer will get the extension period requested for the reply to SCN or adjourning the personal hearing.
Reject the Request: If tax officer, rejects the request, taxpayer will have to submit the reply to SCN or appear for personal hearing within the originally given time period.
Modify the Request: Tax officer can reduce or further extend the due date of reply to SCN or adjournment of personal hearing as per his/her convenience and availability. In such cases taxpayer will have to submit the reply to SCN or appear for personal hearing within the revised time period.
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:
- 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/UNDERTAKING/REQUEST.
C1. View the issued Order
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).
C2. Submit Undertaking for PMT – 03
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.”
NOTE:
• If the undertaking amount is equal to or less than the inadmissible amount and the tax official has not issued GST PMT-03 either fully or partially, then the taxpayer can do the nil filing while submitting rectified undertaking.
• When the Nil filing checkbox is not selected and the taxpayer proceed to file undertaking without entering any amount in the provided fields, the system will show the following error message. Click the PROCEED to NIL FILE button to file appeal for full 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 checkbox “I wish to file an appeal for the entire inadmissible amount and hence submit the undertaking with Nil Amount”. If he/she selects the checkbox, undertaking will get submitted with NIL amount and no amount will be re-credited to your electronic credit and / or cash ledger.
(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 re-credited to your Electronic Credit Ledger and /or electronic cash 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: 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/UNDERTAKING/REQUEST.
C3. Rectify Undertaking for PMT -03
I am a normal taxpayer. How can I rectify the undertaking for issuance of Form GST PMT-03 after submission?
To rectify the undertaking, perform the following steps:
1. Access the GST Portal. The GST Home page is displayed.
2. Using your valid credentials, login to the GST Portal.
3. The Taxpayers Dashboard is displayed. Navigate to Services > User Services > My Applications.
4. Select REFUNDS from the Application Type dropdown.
5. Select the tax period for which the application has to be filed from the calendar icons given under the From Date and To Date fields.
6. Click the SEARCH button.
7. Select the ARN to proceed.
8. The Case Details page will be displayed. Click the REPLIES/UNDERTAKING/REQUEST tab.
9. Click the Rectify the Undertaking option under Document column.
10. The Undertaking for PMT-03 for inadmissible amount page will be displayed.
The taxpayer can file rectification in either of the following cases.
Case 1: When the tax official has not issued GST PMT-03.
Case 2: When the tax official has already issued GST PMT-03.
Case 3: The taxpayer is not able to rectify the undertaking where the amount in undertaking is equal to the inadmissible amount and the tax official has already issued GST PMT-03 for either full or partial amount.
For Example:
| Details | Case-1 (if the Tax official has not issued Form GST PMT-03) | Case-2 (if the Tax official has already issued Form GST PMT-03, for amount less than the inadmissible amount mentioned in original undertaking) | Case-3 (if the Tax official has already issued Form GST PMT-03, for either full or partial amount) |
| Inadmissible ITC as per Order in RFD-06 | Rs. 500 | Rs. 500 | Rs. 500 |
| Amount entered while submitting undertaking for issuance of Form GST PMT-03 | Rs. Nil or < Rs. 500 | Rs. Nil or < Rs. 500 | Rs. 500 |
| Amount permissible while revising the undertaking for issuance of Form GST PMT-03 | Rs. Nil or < Rs. 500 | Amount to be entered (x)= Amount entered in 1st Undertaking < (x)< Rs. 500 | No Rectification Allowed |
Case 1: When the tax official has not issued GST PMT-03.
10.1 The amount filled will be auto populated (amount mentioned in the original undertaking PMT-03). However, the taxpayer can edit the amount (lesser or greater than the original undertaking PMT-03 but not greater than the total inadmissible amount).
Note:
• When the Tax Official has not issued a GST PMT 03, the taxpayer can file rectification for any amount (less than the inadmissible amount).
• If the undertaking amount is equal to the inadmissible amount and the tax official has not issued GST PMT-03, then the taxpayer can rectify the undertaking.
• If the original undertaking is filed for nil amount, then the taxpayer will be allowed to rectify the undertaking PMT-03.
Case 2: When the tax official has already issued GST PMT-03 (for amount less than the inadmissible amount mentioned in original undertaking).
10.1 Enter the amount in the respective field for which the rectification is to be filed.
NOTE:
• If the Tax Official has issued a GST PMT 03, then the taxpayer can file rectification of the undertaking only for the amount greater than the amount declared in the first undertaking but less than the inadmissible amount, otherwise the system will show the following warning message.
Case 3: When the tax official has already issued GST PMT-03 (for either full or partial amount).
10.1 The taxpayer is not able to rectify the undertaking where the amount in undertaking is equal to the inadmissible amount and the tax official has already issued GST PMT-03 for either full or partial amount.
In this case, when the taxpayer clicks the Rectify the Undertaking option, the taxpayer will not be able to file rectification and the following error message will be displayed on the screen.
10.2. Click the Choose File button to upload supporting documents.
10.3. Select the authorised signatory from the Authorised Signatory dropdown.
10.4. Select the declaration checkbox.
10.5. Click either FILE WITH DSC or FILE WITH EVC to proceed.
10.6. Click the YES button to proceed.
NOTE: A taxpayer can submit the undertaking only twice. One, while submitting the original undertaking and then while submitting the rectification. Once rectified, the taxpayer cannot edit the undertaking again.
10.7. The rectified undertaking is filed. Click the highlighted download icon to download the rectified undertaking.
10.8 The rectified undertaking is downloaded in PDF format.
D. View the audit history
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.
