GST RFD-04: provisional refund order explained

Who can receive a provisional refund

Provisional refund is aimed at exporters and suppliers to SEZs claiming refund on zero-rated supplies, including refund of IGST paid on export of services and refund of accumulated ITC on supplies under LUT.

From October 2025 the rules were changed so that the system identifies and evaluates risk in each application. Claims found low risk are expected to receive 90% provisionally, while the officer may, for reasons recorded in writing, examine a particular claim in detail instead. A similar provisional mechanism was extended to inverted duty structure claims through administrative instructions pending a change in the Act, so check the current position for your claim type.

Who may not get it

Provisional refund can be refused to notified categories of registered persons, and is generally not granted where the issue in the claim is under dispute in appeal, or a show cause notice or order on the same issue is pending finality. Claims flagged as higher risk go through detailed examination before any sanction.

How the amount is paid

After RFD-04, a payment order in RFD-05 is generated and the amount is credited to the bank account validated on the portal. The balance 10% is decided in the final order in RFD-06 after verification of the claim.

• Keep bank account details on the registration validated, or payment fails
• Track the RFD-05 payment advice against the ARN
• If the final admissible amount is lower, the excess provisional amount is recovered after a notice

If the provisional refund is not issued

Where 7 days have passed after RFD-02 and neither RFD-04 nor any communication has been issued, raise a written follow-up with the refund officer. A professional can track the claim and prepare replies if the officer moves to detailed scrutiny.

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.