RFD– 01 : a step-by-step guide to claim refund of excess balance in Electronic Cash Ledger of GST Portal

There can be a lot of mistakes while creating GST challan for making GST Payment, it may be due to confusion, deadlines pressure or due to wrong interpretation of the columns while creating challan, this results into temporary blockage of funds in the Electronic Cash Ledger & a war between us and clients. I’m one among the suffered, by wrong interpretation of late fee as a penalty while creating challan and end up with blockage of funds in Cash ledger since September,2017.

But, by the initiative of GSTN there are no more hassles, we can get refund of the balance reflecting in Electronic Cash Ledger by filing a simple Online application for refund viz., RFD-01 within minutes.

In  this article I made an attempt to explain step-by-step guide for filing RFD-01 with pictures wherever necessary by following simple steps, hope you will enjoy it.

Please note that, the excess GST paid can be claimed as a refund within 2 years from the date of payment. This means that if excess GST is paid in the month of January 2018, GST refund application RFD-01 can be submitted till January 2020 only.

Here is a step by step Guide to File RFD – 01 on GST Portal:

Step 1: Login to GST Portal at www.gst.gov.in with  your login credentials

Dashboard

Step 2: Click on Services tab > Refunds > Application for Refund

Step 3: Select the top most option naming Refund of Excess Balance in Electronic Cash Ledger and click on ‘CREATE’

Step 4: Once you click on ‘CREATE’, a screen will appear reflecting all balances in the Electronic Cash Ledger

Enter values of the refund to be claimed in the ‘Refund Claimed’ table subject to maximum available balance in Cash ledger showing above the Refund Claimed table

Step 5: Select the Bank Account from the drop-down list, if you wish to get refund in bank account other than appearing in drop-down list, file non-core amendment registration and add new bank details and click on ‘SAVE’ and then PROCEED.


Step 6: Click on the checkbox and Select the name fo the ‘Authorized Signatory’ from the drop-down list and click on ‘SUBMIT WITH DSC’ or ‘SUBMIT WITH EVC’ as per your availability.

Enter the EVC sent on your registered mobile number and email to submit the form RFD-01

Once RFD-01 is submitted Refund ARN Receipt is generated in PDF format as shown below

Refund ARN Receipt

> Submit Refund ARN receipt along with copy of your GST registration certificate to your Jurisdictional GST Office,after inspection by a GST officer refund will be credited to the bank account.

> You can also track your status of submitted RFD-01 application by going to

Services tab > Refunds > Track application status > enter ARN number and click on search.

As of now GSTN not specified any time limit for processing of Refund application RFD-01 but generally application will be processed and amount will be credited into bank account within Thirty (30) days but soon CBEC will cut-short this time limit for processing  refund application and hope going forward GSTN will process refund applications  instantly like how E-commerce sites were doing.

Please  share your  feedback  in the comments section or on whatsapp @ +91 7569989230 or on mail  [email protected]

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Qualification: Student - CA/CS/CMA
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Location: Hyderabad, Telangana, IN
Member Since: 11 Jan 2020 | Total Posts: 19
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23 Comments

  1. gourav says:

    officer is saying amount lying in penality column will not be refunded, he is asking relavent rule/section/provision for refund of penality amount.
    please provide relavent section / rule. this is pending from 2 years if provide rule/section my problem will be solved please.

  2. chary says:

    officer is saying amount lying in penality column will not be refunded. he asking any provision/ section /rule relavent for refund of penality amount.
    please tell me rule/section /provision on the same to get penality amount. i am suffering this since 2 years. can you please specify rule/provision about penality refund.

  3. shivam says:

    if someone has mistakenly deposit gst in the form of cess and the excees balance is not shown in cash ledger then how to get gst refund back?

  4. SANDEEP says:

    dear sir, i have applied Excess Payment of Refund on 18-01-2019. and filled successfully RFD-01 ARN Generated and All the related documents attached Assessing Officer assess the Refund and sanction the Amount of Excess Payment on 06-02-2019 but till date 27-02-2019 no Refund in my my account which is given into the RFD-01 , please tell me
    solution 9780320325

  5. Raj says:

    Dear sir,
    i paid excess igst payment and also setoff this by filling gstr3b wrongly ,is it possible after filling GSTR3B to claim refund . balance from electronic cash ledger deducted by way of setoff. now balance if zero, in cash ledger account. please suggest how i can claim refund of this amount

  6. jiarul sekh says:

    Respected sir,
    i ,am jiarul sekh,I am woking in maharashtra But My Gst No Is W.B.(sir, i am a Labour contractor)i Have Face some problem, Actually month of sept-2018,gstr-3b, company is payment to me igst rs-61,000/- but unfortunately igst rs-487200(incl let fine fees).Then my sept 2018 liability paid to this amout , maximum amount are showing cash lajer balance,(financial i ha some prob) ,so plzz tell me sir, i want to my gst lajer cash balance refund.

  7. nilesh patil says:

    they are asking for GST3b, GSTR1, cancelled check, cash recept, challan , refund application with firm letter head and stamps with all director signes are really these much documents needed and they are saying that they will take 90 days to process refund.

  8. s suresh says:

    Sir,

    for january 2018 i have appling refund through online one popup shown(you want to file nil refund application) he wrongly click the yes instead of no.) now i can not file refund for Jan because the online not accepting the same. writing to the helpdesk no respose. can you kindly tell how to rectify and get the mistake rectified and apply again the refund for Jan 2018.

  9. Narayan says:

    Sir,
    We have CGST & SGST Refund.. can you suggest me to which jurisdiction i suppose to submit the refund ARN receipt . I.e State jurisdiction or central jurisdiction..?

  10. Chandrashekhar singh says:

    Is it necessary to submit the ARN and copy of GST registration certificate by hand. Can’t we send it via post or email. And do we need to carry POA with us

  11. Inderjit says:

    I have been trying to claim refund of Excess Balance in Electronic Cash Ledger-[GST RFD-01 A] but getting the error “System Failure”. The error appears when I “Submit with EVC”.

    I tried through different browsers, ISP’s and at different times but still the error is there.

    Despite several complaints to [email protected],gov.in and on their helpdesk telephone number 0120-4888999, their has been no action.

    After closure of [email protected],gov.in, I have filed complaint on their portal also.

    I have tweeted to GSTIN tech, Mr. Adhia, Mr. Jaitley and many more. Even visited my Jurisdiction office.

    No resolution.

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