How to check rfd 08?

Listed below are the steps involved in processing of the refund application:

Note:

Listed below are the various tabs available to the applicant after filing the refund application

Listed below are the various statuses while processing refund application:

Applicant need to reply to the notice in Form GST RFD-09, within time period of 15 days or within any other time as fixed by refund processing officer, from the date of service of notice, to give explanations and submit documents regarding the discrepancies as laid in the notice

If the applicant doesn’t reply in Form GST RFD-09 to the show cause notice within 15 days or within any other time fixed by the refund processing officer then the status of the refund application will be changed to “Pending for Order-Reply not received” and the Refund Processing Officer can proceed to issue final order.

Once the Taxpayer files reply, following actions take place on the GST Portal:

Login to the GST Portal. Navigate to Dashboard > Services > User Services > My Applications > Refunds > Search ARN > Select ARN > Replies option.

Applicant will get intimation about all notices and orders issued to him/her through SMS and e-mail on their registered mobile number and email ID.

Once a deficiency memo (Form GST RFD-03) is issued, applicant needs to file a fresh refund application. After successful filing, fresh ARN will be generated. In case of refund of documents declared in statement for a refund application, applicant will be able to use the same documents again in the fresh refund application.

In case of issue of Deficiency Memo in GST RFD-03 by Tax Official, there would be auto re-credit of refund claimed amount in Electronic Cash/ Credit Ledger of the applicant, if the ledger has been debited at the time of filing refund application. The documents, for which refund is claimed will again be eligible for refund to use the same documents in fresh refund application.

The applicant need to submit reply in Form GST RFD-09, in respect of the grounds/points mentioned by Tax Official in notice in Form GST RFD-08. The Tax Official will consider the reply filed by the applicant. In case, the applicant does not reply to the notice within the stipulated time or the Tax Official is not satisfied with the reply filed by the applicant, he may proceed further to issue Refund Rejection/ Sanction Order in Form GST RFD-06 for sanctioning/rejecting the amount of refund in whole or part.

In Orders tab, there would be two documents, the order and the annexure containing the details of the refund sanctioned, as attached by the sanctioning authority.

Note:

Provisional Refund Order in Form GST RFD-04 is available in case of following refund applications:

In case of failed Bank Account validation, login to the GST Portal with your ARN. Navigate Services > Refunds > Track Application Status > Enter ARN. Click on UPDATE BANK ACCOUNT button in Bank Validation Status column.