Article contains FAQs on Tracking GST Refund Status, Manual on Track Refund Status Post-Login, Manual on Track GST Refund Status  Pre-Login and Manual to Track Refund Status for IGST paid on account of Export of Goods. It also explains different status types of refund application for IGST and Cess paid on account of Export of Goods, About Export Ledger and What to do in case of failed Bank Account validation.

A. FAQs on Tracking GST Refund Status

Q.1 Can I track the status of my Refund Application?

Ans: Yes, you can track the status by using the Services > Refunds > Track Application Status service from the GST Portal.

Q.2 Can I track the status of refund for IGST and Cess paid on account of Export of Goods?

Ans: Yes, you can track the status of refund application for IGST and Cess paid on account of Export of Goods by:

  • Login to the GST Portal with valid credentials.
  • Navigate to Services > Refunds > Track status of invoice data to be shared with ICEGATE service from the GST Portal.

Status can be tracked on monthly basis by the taxpayer by providing FY and Month. If the taxpayer files Form GSTR-1 quarterly, they need to select the last month of the respective quarter, for which status is to be tracked and the result displayed would be for the whole quarter.

Q.3 How can I track my refund application without logging the GST Portal?

Ans: Yes, you can track your refund application without logging the GST Portal. Navigate Services > Refunds > Track Application Status > Enter ARN.

Q.4 What should I do in case of failed Bank Account validation?

Ans: In case of failed Bank Account validation, login the GST Portal with your ARN. Click on UPDATE BANK ACCOUNT button in Bank Validation Status column.

Q.5 What are different status types of refund application for IGST and Cess paid on account of Export of Goods?

Ans: 

Condition Status Recommended Action
If Refund data not transmitted to ICEGATE because Form GSTR-1 is not filed for the tax period Details not transmitted to ICEGATE – GSTR-1 not filed:

Form GSTR-1 for the selected return period has not been filed.

Please file Form GSTR1 of the selected return period.
If Refund data not transmitted to ICEGATE because IGST paid under Table 3.1(b) of Form GSTR 3B is less than refund claimed by more than Rs. 100 Details not transmitted to ICEGATE – IGST paid under Table 3.1(b) of Form GSTR 3B is less than refund claimed:

For IGST:

The invoices have not been transmitted to ICEGATE as cumulative total of IGST amount in Table 3.1(b) of all Form GSTR-3Bs filed so far is less than cumulative total of IGST amount in Table 6A and 9A of all Form GSTR-1s filed so far. The amount deficient is <amt>.

For CESS:

The invoices have not been transmitted to ICEGATE as cumulative total of Cess amount in Table 3.1(b) of all Form GSTR-3Bs filed so far is less than cumulative total of Cess amount in Table 6A and 9A of all Form GSTR-1s filed so far. The amount deficient is <amt>.

In case of both IGST and CESS:

The invoices have not been transmitted to ICEGATE as cumulative total of IGST amount in Table 3.1(b) of all Form GSTR-3Bs filed so far is less than cumulative total of IGST amount in Table 6A and 9A of all Form GSTR-1s filed so far. The deficient amount is Rs.<amt>.Additionally, cumulative total of CESS amount in Table 3.1(b) of all Form GSTR-3Bs filed so far is less than cumulative total of CESS amount in Table 6A and 9A of all Form GSTR-1s filed so far. The deficient amount is Rs.<amt>.

For both IGST and Cess:

Please take care of this deficiency in next return Form (GSTR-1 and GSTR-3B) ensuring that there is no deficiency at aggregate level. The invoices shall be re-validated in next cycle and sent to ICEGATE if this deficiency is cleared in next Form GSTR-3B.

If Refund data has not been processed by GST system so far Return data is yet to be Processed:

Data for the given return period is yet to be processed by the GST System. The data shall be processed and sent to ICEGATE shortly.

Details to be transmitted/partially transmitted to ICEGATE Details to be transmitted / partially transmitted to ICEGATE as below:

Data of valid export invoices provided in the return period has been transmitted/partially transmitted by the GST System to ICEGATE for further processing.

Particulars Count Total IGST Amount (Rs.)
Total invoices processed from Table 6A <count> <amount of IGST>
Invoices transmitted to ICEGATE <count> <amount of IGST>
Invoices not transmitted to ICEGATE1

(SB/Port Code details are either missing or Port Code is incorrect)

<count> <amount of IGST>
Invoices rejected by ICEGATE2 <count> <amount of IGST>

 

TABLE

1 Invoices are not transmitted to ICEGATE due to missing SB/Port Details or incorrect Port code. You can view details by clicking on error count and “Download Failed Invoices” button to download details of failed invoices.

Recommended Action: You can amend these errors in Table 9A of subsequent month Form GSTR-1 by making appropriate corrections and the record shall be revalidated in next execution cycle. No action is required if the invoices are for export of services.

2 Invoices were transmitted to ICEGATE but were rejected by ICEGATE due to errors. You can view details by clicking on error count and “Download Failed Invoices” button to download failed invoices details.

Recommended Action:  You can amend these errors in Table 9A of subsequent month Form GSTR-1 by making appropriate corrections and the record shall be revalidated in next execution cycle.

If no records have been found for the searched data No Export invoices found in Table 6A of Form GSTR-1 for the selected period:

No Export invoices found in Table 6A of Form GSTR-1 for the selected period. In case you have amended the invoice in Table-9A of a different period, please check that month in which invoice was amended and recorded in Table 9A.

Q.6 What is Export Ledger?

Ans: The GST Portal uses ledger based approach to cumulate the IGST/CESS from export/SEZ invoices (Table 6A/9A/6B of GSTR 1), and compare with IGST/CESS paid under Table 3.1(b) of GSTR 3B across all periods. The eligible invoices are transmitted by GST Portal to ICEGATE only if the IGST/CESS paid under Table 3.1(b) >= IGST/CESS from invoices of Tables 6A/6B/9A.

The difference between IGST/CESS from Table 3.1(b) and Tables 6A/6B/9A is recorded as export ledger balance in the GST Portal. In case of negative balance, GST Portal will not transmit any eligible invoice to ICEGATE.

Q.7 Can I access Export Ledger on the GST Portal?

Ans: Yes, you can access Export Ledger on the GST Portal. Login to the GST Portal with valid credentials. Navigate to Services > Refunds > Track status of invoice data to be shared with ICEGATE > Select the View Export Ledger link.

Taxpayer need not select tax period for viewing Export Ledger. Export Ledger would be displayed till date.

Q.8 What information can be accessed from “Export Ledger”?

Ans: You can access the transaction details in Export Ledger for all the return periods with debit or credit IGST and Cess amounts. The net balance for IGST and Cess is also displayed on click of “View Export Ledger”. You can also download the Export Ledger in CSV file by clicking on DOWNLOAD AS CSV button.

Q.9 How can I download the Export Ledger as return period wise transactional breakup?

Ans: You can download the Export Ledger for return period wise transactional breakup of R1 and R3B as has been accounted in the export ledger in CSV format, by clicking on DOWNLOAD TRANSACTION AS CSV button.

Q.10 What is the difference between DOWNLOAD AS CSV and DOWNLOAD TRANSACTION AS CSV?

Ans: When you click DOWNLOAD AS CSV button, only the export ledger will be downloaded with R1 and R3 entries.

However, when you click DOWNLOAD TRANSACTION AS CSV button, each transaction wise breakup of export ledger entries will be downloaded, which means that the different table amounts considered while posting entries to Export ledger from R1 and R3B will also be shown.

B. Manual > Track Refund Status > Post-Login

How can I track the status of refund on the GST Portal after logging to the GST Portal?

To track your submitted refund application, login to the GST Portal.

Navigate to Services > Refunds > Track Application Status command.

3. Track Application Status page is displayed. Select the Filing Year from the drop-down or enter the ARN and click the SEARCH button.

4. The search results are displayed.

5. Sroll right, to view Payment Advice Status.

6. In case of Bank Account validation failed, click on UPDATE BANK ACCOUNT.

7. Update Bank Account page is displayed.

8. Select Account Number from the drop-down.

9. Click PROCEED after selecting the Account Number.

10. A Warning pop-up will appear. Click PROCEED to update the Bank Account details.

11. Select the check box appearing on the Declaration page.

12. Select the Authorised Signatory from the drop-down.

13. Click FILE WITH DSC or FILE WITH EVC to proceed.

14. Click PROCEED on the Warning pop-up appeared.

15. Enter the OTP and click VERIFY.

16. A success message will appear on the top.

C. Manual > Track Refund Status > Pre-Login

How can I track the Refund Application at the GST Portal?

The facility to track refund application has been made available in pre-login state for the taxpayers.

1. To track your submitted refund application, navigate to Services > Refunds > Track Application Status command.

2. Enter the ARN and click the SEARCH button.

The search results are displayed. The search results include the relevant information relating to Refund claims, and also the debit details of the amount claimed as refund from the Electronic Cash Ledger and the Electronic Credit Ledger maintained at the GST portal.

D. Manual > Track Refund Status for IGST paid on account of Export of Goods

Track the status of refund for IGST paid on account of Export of Goods

Access the Export Ledger

How can I track the status of refund for IGST and/or Cess paid on account of Export of Goods after logging in to the GST Portal?

1. To track the status of refund for IGST and/ or Cess paid on account of Export of Goods after logging in to the GST Portal, perform following steps.

2. Navigate to Services > Refunds > Track status of invoice data to be shared with ICEGATE command.

3. Select the Financial Year and Month from the drop-down list.

Note: For taxpayers filing Form GSTR-1 quarterly, they need to select last month of the respective quarter for which status is to be tracked and the result displayed would be for the whole quarter

4. Click the SEARCH button.

5. The search results are displayed.

6. You can click the hyperlink in the Count column to view the invoice level details.

7. On clicking the hyperlink, you will get the details of validation error against each invoice, to enable you to take necessary corrective action against those invoices details of which are not transmitted to ICEGATE. Click the DOWNLOAD FAILED INVOICES button.

8. Failed invoices details are displayed.

How can I access the Export Ledger on the GST Portal?

The GST Portal uses ledger based approach to cumulate the IGST/CESS from export/SEZ invoices (Table 6A/9A/6B of GSTR 1), and compare with IGST/CESS paid under Table 3.1(b) of GSTR 3B across all periods. The eligible invoices are transmitted by GST Portal to ICEGATE only if the IGST/CESS paid under Table 3.1(b) >= IGST/CESS from invoices of Tables 6A/6B/9A.

The difference between IGST/CESS from Table 3.1(b) and Tables 6A/6B/9A is recorded as export ledger balance in the GST Portal. In case of negative balance, GST Portal will not transmit any eligible invoice to ICEGATE.

The GST Portal uses ledger based approach to cumulate the IGST/CESS from export/SEZ invoices (Table 6A/9A/6B of GSTR 1), and compare with IGST/CESS paid under Table 3.1(b) of GSTR 3B across all periods. The eligible invoices are transmitted by GST Portal to ICEGATE only if the IGST/CESS paid under Table 3.1(b) >= IGST/CESS from invoices of Tables 6A/6B/9A.

The difference between IGST/CESS from Table 3.1(b) and Tables 6A/6B/9A is recorded as export ledger balance in the GST Portal. In case of negative balance, GST Portal will not transmit any eligible invoice to ICEGATE.

To view and download the Export Ledger for return period wise transactional breakup of R1 and R3B as has been accounted in the export ledger in CSV format, perform following steps:

1. Login to the GST Portal using valid credentials.

2. Navigate to Services > Refunds > Track status of invoice data to be shared with ICEGATE command.

3. The Track status of invoice data shared/to be shared with ICEGATE page is displayed. Click the View Export Ledger link.

4. A pop-up is displayed showing the Export Ledger details.

Field Description
Net IGST Balance Difference between cumulative IGST from Table 3.1(b) and Tables 6A/6B/9A
Net CESS Balance Difference between cumulative CESS from Table 3.1(b) and Tables 6A/6B/9A
Data Displayed as on Date when the view was generated
Return Period Period of filing the return shown in “Return Type” column
Return Type GST Return (R1 = GSTR-1, R3B = GSTR-3B, RST= Reset Credit)
Credit/Debit IGST/CESS from Table 3.1(b) of GSTR-3B is posted as “Credit” in Export ledger, and that from Tables 6A/6B/9A of GSTR-1 is posted as “Debit” in Export ledger.
IGST Amount The IGST amount from respective GSTR-1 or GSTR-3B
Cess Amount The CESS amount from respective GSTR-1 or GSTR-3B

5. You can click the DOWNLOAD AS CSV button to download the Export Ledger in CSV format.

6. Ledger is downloaded in CSV format.

7. You can click the DOWNLOAD TRANSACTION AS CSV button to download the transaction in CSV format.

8. This will download the return period wise transactional breakup of R1 and R3B as has been accounted in the export ledger in CSV format.

9. Click the CLOSE button to close the Export Ledger view.

Note:

When you click DOWNLOAD AS CSV button, only the export ledger will be downloaded with R1 and R3 entries.

However, when you click DOWNLOAD TRANSACTION AS CSV button,each transaction wise breakup of export ledger entries will be downloaded, which means that the different table amounts considered while posting entries to Export ledger from R1 and R3B will also be shown.

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6 Comments

  1. HARHARMAHADEV KAPRO says:

    I have filed my GSTR Return but there is one mistake with me that in GSTR 3B I have shown the amount in 3.1 (a) insted of 3.1 (b) and also I have adjustment my ITC So plsae Advice how can I get my Refun

  2. Vipin Kaushik says:

    Take a printout of your RFD01 & deposit it at your Division with proof of Export. (Inoive copy,shipping bill, FIRC etc.). for detail please contact at Your Division

  3. SURESH bALPANDE says:

    My GST refund application form GST RFD-012A
    having ARN No AA271217012079D was submitted on 05-12-2017 System has debited as per debit entry no DC2712170023991
    til we have not received the refund claim amt in our account or by DD

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