GST RFD-06: the final refund order and how to challenge it

What the order contains

RFD-06 shows the amount claimed, any amount provisionally sanctioned earlier in RFD-04, the amount now sanctioned, any amount rejected with reasons, and any adjustment against outstanding dues. Where the refund is sanctioned, a payment order in RFD-05 follows.

Rejection needs a notice and hearing

No refund can be rejected, wholly or partly, without first issuing a notice in RFD-08 and giving you an opportunity to reply in RFD-09 and be heard. An RFD-06 that rejects a claim without a prior RFD-08, or that ignores the reply, is open to challenge on that ground.

Time limit and interest

Section 54(7) requires the order within 60 days from the date of receipt of a complete application. If the refund is not paid within that period, interest is payable under Section 56. A higher interest rate applies where refund arises from an order of an appellate authority, tribunal or court and is not paid within 60 days of the application following that order.

Challenging an RFD-06

If you disagree with a rejection or reduction, you can appeal to the Appellate Authority in APL-01 within three months from the date the order is communicated, with a further one month if sufficient cause is shown.

• Compare each rejected item with your RFD-09 reply to see what was not considered
• Check whether the officer relied on a ground not mentioned in RFD-08
• Collect evidence such as bank realisation, shipping bills and invoices for the appeal
• Where only part of the claim is rejected, the sanctioned part is still paid

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.