GST RFD-05: payment order for a sanctioned refund

Where RFD-05 fits in the refund process

A refund passes through two stages: an order that decides how much is admissible, and a payment order that actually releases the money. RFD-04 and RFD-06 are the deciding orders. RFD-05 is generated after them, and only then is the payment sent to the bank through the government payment system.

Bank account requirements

Refunds are paid only to a bank account in the name of the registered person that is listed on the registration and validated on the portal. Most refund payment failures come down to this point.

• The account must belong to the GSTIN holder, not a partner or director personally
• The name, account number and IFSC must match bank records
• Check the validation status of the account in the refund section before filing RFD-01
• If the account was changed by amendment, make sure the new account is selected and validated

Refund sanctioned but not received

If RFD-05 shows as issued but the money has not reached the bank, check the payment status on the refund tracking screen. Failed payments usually show a reason, such as account validation failure or a closed account. After correcting the bank details, the payment can be re-initiated by the department.

Interest under Section 56 applies if a refund is paid beyond 60 days from receipt of a complete application, so note the dates of RFD-02 and the actual credit.

Practical tips

Save RFD-04, RFD-06 and RFD-05 together for each claim and reconcile the credit with your bank statement and books. Where several orders are issued for one claim, such as a provisional and a final amount, reconcile each separately. A representative can raise documented follow-ups if a sanctioned refund remains unpaid.

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.