Claiming interest on a delayed GST refund

How interest is calculated

Interest runs from the day immediately after the expiry of 60 days from the date of receipt of the application, until the date of refund. The rate is 6 percent a year. Where the refund arises from an order of an adjudicating authority, appellate authority, Tribunal or court that has attained finality and is not paid within 60 days from the date of receipt of the application filed after that order, the rate is 9 percent.

Check your payment order

• Open the RFD-05 payment order and see whether interest is shown separately.
• Count the days from the acknowledgement date plus 60 days to the date of credit.
• If a deficiency memo was issued, use the date of the fresh complete application.
• Exclude periods where the delay was caused by your own failure to respond, as the department will raise this.

If interest was not paid

Write to the refund officer with a computation, quoting section 56, the ARN, the acknowledgement date and the date of credit, and request an interest order. If the request is rejected by an order, that order can be appealed in APL-01 within three months. Keep the computation simple and attach the portal screenshots of dates.

Common mistakes

• Counting from the first filing date when a deficiency memo reset it.
• Claiming interest on the provisional refund that was paid on time.
• Claiming 9 percent without an appellate or court order behind the refund.
• Waiting years to raise the claim, when records and contacts are harder to trace.

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.