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

Tracking Refund Status

Q.1 How can I track my refund application without logging into the GST Portal?

Ans: Navigate to Services > Refunds > Track Application Status > Enter ARN to track your refund application without logging into the GST Portal.

Q.2 How can I track my refund application after logging into the GST Portal?

Ans: Login to the GST Portal. Navigate to Services > Refunds > Track Application Status > Enter ARN to track your refund application.

Failed Bank Account Validation

Q.3 At what stages, Bank Account details is sent to Public Financial Management System (PFMS) for validation?

Ans: Bank Account details is sent to PFMS for validation, in following stages:

  • When Refund application is filed by the taxpayer
  • When there is an updation of Bank Account by the taxpayer
  • When Form GST RFD-05 is issued by the Tax Official

Q.4 Why Bank Account validation fails?

Ans: Bank validation may fail for below reasons:

1. Invalid Bank name

2. IFSC Code mismatch

3. IFSC code is inactive in PFMS

4. IFSC code doesn’t exist in PFMS

Q.5 Bank Validation Status is showing as “Failed”. What should I do now?

Ans: In case, Bank Validation Status is showing as “Failed”, you can:

  • Select a different Bank account from the “Select Account Number” drop-down list or
  • Add a new Bank account/ rectify the details for existing Bank account by filing the non-core amendment application of registration and then update the Bank account.

Updating Bank Account Details

Q.6 How can I update Bank Account details, in case, Bank Account validation has failed?

Ans: To update Bank account details, in case of failed Bank Account validation, login the GST Portal. Navigate to Services > Refunds > Track Application Status > Enter ARN > UPDATE BANK ACCOUNT button in Bank Validation Status column.

Q.7 What will happen once I update the Bank Account details, in case, Bank Account validation has failed?

Ans: Once you update the Bank account, details will be validated again on the GST Portal. The refund application form will be updated with new Bank account along with reference number. Tax Official will further process the refund application and disbursement of refund amount will be credited to the account selected, for the sanctioned amount.

Intimation about Updation of Bank Validation

Q.8 Will I get any intimation, in case, Bank Account validation has failed?

Ans: Yes, you will receive SMS and e-mail on your registered e-mail ID and Mobile number, in case, Bank Account validation has failed.

Q.9 Will I get any intimation, in case, Bank Account validation is successfully verified?

Ans: Yes, you will receive SMS and e-mail on your registered e-mail ID and Mobile number, in case, Bank Account validation is successfully verified.

Statuses for Refund Application

Q.10 What are the various statuses that can appear for a refund application?

Ans: Listed below are the various statuses for refund application:

S.No. Status Trigger Description
1. Refund Application Filed Refund Application Filed Refund application is filed by the user and pending with tax officer for processing.
2. Bank Account validation pending at PFMS Taxpayer validation request sent to PFMS The bank account provided by taxpayer sent to PFMS for bank validation.
3. Beneficiary name as in bank – <Beneficiary Name to be displayed from Assessee Validation response file> On receiving success message from PFMS for bank account Bank Account validated by PFMS The bank account provided by taxpayer in refund application is validated from PFMS and refund application is pending for further processing from tax officer.
4. Bank Account validation failed Error from Bank:

<Rejection error code>; <Rejection code description>

On receiving error message from PFMS for bank account The bank account details provided by taxpayer in refund application is not correct. Taxpayer needs to update the bank account from GST portal under “RFD-01: Update Bank Account” under Refunds section.
5. Refund Application Acknowledged On issuance of GST RFD-02 Acknowledgement (GST RFD-02) has been issued by the tax officer for the ARN. Details can be checked after login to GST portal.
6. Deficiency Memo Issued On issuance of GST RFD-03 Deficiency Memo (GST RFD-03) has been issued by the tax officer for the ARN. Details can be checked after login to GST Portal.
7. Provisional Refund Order Issued On issuance of GST RFD-04 Provisional Refund Order (GST RFD-04) has been issued by the tax officer for the ARN. Details can be checked after login to GST Portal.
8. <Refund Rejected> Or <Refund Sanctioned> Or <Refund Partially Sanctioned> On issuance of GST RFD-06 Refund Sanction/Rejection Order (GST RFD-06) has been issued by the tax officer for the ARN. Details can be checked after login to GST Portal.
9. CWF Initiated On issuance of GST RFD-06 (with CWF flag) Tax officer has initiated transfer of admissible refund claim to Consumer Welfare Fund (CWF) Account. Details can be checked after login to GST Portal.
10. Show Cause Notice Issued On issuance of GST RFD-08 Show Cause Notice (GST RFD-08) has been issued by the tax officer for the ARN. Details can be checked after login to GST Portal.
11. Reply received- Pending for Order On submission of reply by taxpayer in GST RFD-09 Taxpayer has submitted reply for the show cause notice. Refund Application is pending for order by tax officer.
12. Reply not received- Pending for Order If taxpayer doesn’t submit reply within 15 days Taxpayer has not submitted reply for the show cause notice within 15 days. Refund Application is pending for order by tax officer.
13. Refund Withheld On issuance of GST RFD-07B Refund Withholding Order (GST RFD-07B) has been issued by the tax officer for the ARN. Details can be checked after login to GST Portal.
13. On issuance of RFD-05 RFD-05 Payment Advice wise details will be displayed.

Q.11 What are the various statuses for Form GST RFD-05 on the GST Portal?

Ans: Listed below are the various statuses for Form GST RFD-05 on the GST Portal:

S.No. Status Trigger Description
1. Payment Advice Issued On issuance of GST RFD-05 Payment Advice (GST RFD-05) has been issued by the tax officer for the ARN.
2. Disbursement request sent to PFMS Payment Advice sent to PFMS The disbursement request for the refund amount, as mentioned in the payment advice has been sent to PFMS by the GST Portal.
3. Payment request sent to Bank On receiving “Accepted” status from PFMS for payment advice (having voucher code) Request sent to bank by PFMS for disbursement of refund amount.
4. Refund disbursed successfully On receiving “Accepted” status from PFMS for payment advice The refund amount has been disbursed to the taxpayer successfully.
5. Bank Account validation failed Error from Bank: <Rejection error code>; <Rejection error code description> On receiving “Rejected” status from PFMS for payment advice The bank account provided by taxpayer in refund application is not correct. Taxpayer need to update the bank account from GST portal under “RFD-01: Update Bank Account” under Refunds section.
6. Pending for Reissuance On updating Bank account by the taxpayer On updation of Bank account by the taxpayer, action is now required from tax officer, for Reissuance of Payment Advice (Form GST RFD-05) for grant of refund

Tracking the status of refund for IGST and Cess paid on account of Export of Goods

Q.12 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.13 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.14 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.15 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.16 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.17 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.18 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.

(Republished with amendments)

****

Disclaimer: The contents of this article are for information purposes only and does not constitute an advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up. The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.

Source- gst.gov.in

More Under Goods and Services Tax

12 Comments

  1. ANAND SADASHIVA says:

    We have made export of goods in the month of March 2020. We have Filed GSTR1 & GSTR-3B for the same. Invoices are processed from table 6A to ICEGATE successfully. But still amount not credited to account. Guide me what is the procedure to get refund

  2. vinod says:

    Hi,

    we are filled Export IGST Sales from july 2019 to Jan-2020 we are filling All month Return GSTR1 and GSTR3B.Track status of invoice data to be shared with ICEGATE No Error List But Still Not yet any refund amount Received How to track this

  3. 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

    1. HARISH says:

      In next month you can increase export sale in 3.1 (b) and decrease domestic sale in 3.1 (a) with that amount. Then dept will be release your refund because gstn always match data of 6a column of gstr 1 and 3.1(b) of gstr 3b.

  4. 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

  5. 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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