GST form guide · updated October 2026

GST RFD-01W: withdrawing a refund claim filed in RFD-01

RFD-01W lets you withdraw a refund application filed in RFD-01, for example when it was filed under the wrong category or with wrong details. Withdrawal is allowed under Rule 90(5) only until the officer has acted on the claim by issuing certain orders or a notice.

When withdrawal is allowed

You can file RFD-01W at any time before the proper officer issues any of the following on that application. Once one of these is issued, the withdrawal option closes and the claim has to be taken to its conclusion through the normal process.

  • Provisional refund order in RFD-04
  • Payment order in RFD-05
  • Final sanction or rejection order in RFD-06
  • Withholding order in RFD-07
  • Show cause notice for rejection in RFD-08

Reasons you can give

The form asks for the ARN of the refund application, the tax period and amount, and the reason for withdrawal. The options include filing by mistake, filing under the wrong category, wrong details in the application, or another reason that you describe. A declaration by the authorised signatory completes the form.

What happens to the debited amount

Under Rule 90(6), any amount debited from the electronic credit ledger or electronic cash ledger while filing the RFD-01 is credited back to the same ledger once the withdrawal is processed. Check the ledger after withdrawal to confirm the re-credit has appeared.

Withdrawal does not extend the two-year time limit for the refund. If you plan to file a corrected claim, work out the relevant date first and make sure the fresh application will still be in time.

When to withdraw and when not to

Withdrawal makes sense where an error is fundamental, such as the wrong category or wrong tax period, and would otherwise lead to rejection. For small errors, it is often better to wait for the officer's query and correct the point in reply, since a fresh filing restarts processing. A professional can review the claim and advise whether to withdraw and refile or to respond to the 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.

Questions

RFD-01W — FAQs

Can I withdraw a refund claim after receiving RFD-08?+
No. Once a show cause notice in RFD-08 is issued, RFD-01W is not available. You reply in RFD-09 instead.
Will the ITC debited for the refund come back?+
Yes. The amount debited while filing RFD-01 is credited back to the ledger it was debited from after the withdrawal is processed.
Does withdrawing a claim stop the limitation clock?+
No. The two-year period under Section 54 keeps running, so a fresh claim must still be filed within time from the relevant date.
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