GST RFD-01 explained: how to apply for a GST refund

What RFD-01 covers

One form is used for almost every refund situation. When you open the refund menu on the portal you choose a category, and the statements and documents the system asks for change with that choice.

• Excess balance in the electronic cash ledger
• Export of services, or supplies to an SEZ, with payment of IGST
• ITC accumulated on exports or SEZ supplies made without payment of tax under LUT
• ITC accumulated because of an inverted duty structure
• Deemed exports, claimed by the supplier or the recipient
• Tax paid on a supply later held to be inter-state instead of intra-state, or the other way round
• Refunds arising from an assessment, appeal order or other order, and excess payment of tax

What RFD-01 does not cover

Exporters of goods who pay IGST on the export do not file RFD-01. The shipping bill filed with customs is treated as the refund application, and the refund flows once the shipping bill matches the GSTR-1 and GSTR-3B details. Bodies holding a UIN, such as embassies and UN bodies, claim through RFD-10 instead.

Time limit and minimum amount

The application must be filed within two years from the relevant date defined in Section 54. For export of goods by sea or air it is the date the ship or aircraft leaves India, for export of services it is generally the date foreign exchange is received, for inverted duty claims it is the due date of the return for the period in which the claim arises, and for a refund arising from an order it is the date that order is communicated.

No refund is paid if the amount is less than Rs. 1,000.

Documents and declarations

Most categories need a statement of invoices in the format shown on the portal, supporting documents such as shipping bills, foreign inward remittance proof or SEZ endorsements, and a declaration on unjust enrichment. Where the claim exceeds Rs. 2 lakh and unjust enrichment applies, a certificate from a chartered accountant or cost accountant is required to show the tax burden was not passed on.

• Reconcile turnover in the claim with GSTR-1 and GSTR-3B before filing
• For ITC-based refunds, the amount claimed is debited from the electronic credit ledger on filing
• Missing or illegible documents usually lead to a deficiency memo in RFD-03

Common mistakes

Choosing the wrong category, using a turnover figure that does not match returns, and claiming ITC on capital goods in an inverted duty claim are the usual reasons for deficiency memos and rejection notices. A professional can prepare the statements, reconcile them with your returns and respond to queries from the refund officer.

Get it handled for you

Refund stuck or rejected? We rebuild the claim, reply to deficiency memos and follow up with the refund officer in writing. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.