GST RFD-09: how to reply to an RFD-08 refund notice

Where to file it

Open the refund application on the portal using its ARN, go to the notice issued against it, and choose the option to reply. The reply text can be typed in the box provided and a detailed reply letter with annexures can be uploaded. Download the filed reply for your records.

What a good reply contains

• A short summary of the claim: period, category, amount and dates of filing and acknowledgement
• A point-by-point response to each ground in RFD-08
• Reconciliation tables where turnover or ITC figures are questioned
• Copies of export documents, bank realisation, invoices, ledgers or certificates as relevant
• A clear statement of which portion, if any, you accept
• A request for a personal hearing

Common mistakes

Replies that simply say the claim is correct, without evidence, rarely succeed. Another frequent error is uploading a large set of documents without explaining which document answers which ground.

Do not introduce a new basis for the claim that contradicts the original application without explaining it. If the original application had an error, say so openly and show the correct figures.

After filing

The officer considers the reply and passes a final order in RFD-06, sanctioning, partly sanctioning or rejecting the claim. If the order does not deal with your reply, that is a ground for appeal in APL-01. A professional can prepare the reply and reconciliations and represent you at the hearing.

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.