Viewing GST Notices and filing reply for the issued GST Notice
How can I see the application already filed? And how can I see its status and see all the relevant notifications associated with notice/order for reimbursement application on/after/before 26th September 2019?
General
Case 1
Date in which refund application filed: Filed before 26th September 2019
Name of the form: RFD-01A
Seeing the file application: After signing in to the GST portal, find services, click on refunds option, and go to My saved application option
Tracking the status: After signing in to the GST portal, click on services, find refunds options and click on the track application status option
Notification and orders: Notices in GST portal are usually circulated by the tax officials. And the tax can’t see it. Similarly, orders are also circulating manually by tax officials. And is not available for taxpayers.
Case 2
Date in which refund application filed: Filed on/ after 26th September 2019
Name of the form: RFD-01
Seeing the file application: After signing in to the GST portal, find services, click on refunds option, and go to My saved application option
Tracking the status: After signing in to the GST portal, click on services, find refunds options and click on the track application status option
Notification and orders: All the notices and orders are available at GST portal. You can also reply to it by logging in to the portal, and then clicking on services option in dashboard. Then you can visit user services and access your application.
The processing of your refund request
What are those basic steps indulged in processing the GST refund request?
Here are the step-by-step procedures indulged in the processing of your refund request.
• When a taxpayer applies for a refund with the form GST RFD-01, all such requests are transmitted to the tax officials. And they can see the refund application on their dashboards. It would be visible under the pending work item.
• These refund applications are processed by the refund processing officers.
• After processing these applications, the refund processing officers then inspect the files attached by the taxpayer.
• Based on the inspection, if the officer finds the application complete, they will issue you an acknowledgement in the form GST RFD-02. This is accessible within 15 days of filing for the refund.
• And after inspecting the attachments, if the refund processing officer finds any form incomplete, they will issue a deficiency notice in the form GST RD-03.
• And if the refund processing officer finds your form to be invalid, they can issue you a notice for rejection of the application. They clarify the rejection under the GST form GST RFD-08.
• If you find your refund application being rejected, then you can reply to it by furnishing your reply under GST RFD-09. You can only do it within 15 days of notice issuance.
• In some cases, the refund processing officer may issue you a provisional refund. And that would be available in the form GST RFD-04. You can get it within seven days of acknowledgement. Further, the provisional refunds are offered if:
• It is for the export of services within tax payment.
• The refund is for accumulated ITC on account of goods/services export under GST LUT/bond without paying the indulged tax.
• Supplies made to SEZ unit with tax payment
• Supplies made to SEZ unit without tax payment
• When the processing rejects your form in GST RFD-06
Important notes
• If the refund processing officer issue you a provisional refund under GST RFD-04, the final order will get notified in the form GST RFD -06. It will clarify to you about the amount sanctioned, claimed, or the net balance.
• If the GST refund officers need to adjust the complete refund, they will adjust it via GST RFD- 06.
• All the payment orders come under the form of GST RFD-05. And it would issue after the issuance of GST RFD-04 and GST RFD-06.
• The refund processing officer in GST can also hold your refund amount. As such, the officer will issue the GST RFD-07 (part B).
• All the orders for the amount re-credit to electronic cash/ credit ledger are claimable in GST PMT-03.
• For all such amounts, the ledger has been debited.
• If the officer rejects the refund amount, it will be marked as rejected/ inadmissible.
What are the distinct tabs accessible for the applicant on their dashboard?
The diverse tabs available for the applicants in the dashboards are as follows:
Applications: This helps you view the refund application details
Notice/acknowledgement- This tab helps you view the notice issued by the tax officer
Replies- This is a tab that helps you view the reply.
Orders- This tab helps you see the order circulated by tax officers.
Audit history- With the help of this tab; you can see the history and detail of the application.
What are the diverse statuses you can see in your refund applications?
Here are the diverse statuses that you can see in your refund application.
Acknowledged- It is found when your application is acknowledged by an officer in the form GST RFD-02.
Deficiency memo issued- This status implies your application is incomplete, and you have received a memo in GST RFD-03.
Pending for processing- This status is found when your application is pending to be processed by the officer.
Pending for order-reply not received- When any taxpayer fails to send a reply in the GST RFD-09, this status is visible in the form GST RFD-08.
Pending for order-reply received- This status implies your reply is received in the GST RFD-09.
Refund application withheld- This is status found when the refund processing officer holds your order in GST RFD-07 part B.
Refund rejected- This status is visible when the processing officer rejects your claim for a refund.
Refund sanctioned- It is a status applicant gets when the refund is sanctioned under GST RFD-06.
Refund sanctioned partially- It is a status applicant gets when the refund is partially sanctioned in the form GST RFD-06.
Show cause notice issued- When the processing officer asks for show cause under the form GST RFD-08.
Seeing your notices and order
What is the deadline for an applicant to reply to the notice issued by the GST refund processing officer?
Every applicant/taxpayer can only reply to the officer❜s notice within 15 days of receiving the status called Pending for order-reply not received.
What can the tax officer do if the taxpayer does not reply to the notice?
If the refund processing officer doesn❜t get your reply within 15 days of the notice, they will modify the status to Pending for order-reply not received. And will conclude the final order.
What will happen when a taxpayer replies to the notice issued by the tax officer?
When a taxpayer furnishes the replies to the tax officer❜s notice, the following activities take place in the GST portal.
• The user❜s dashboard would be updated with a new tab. And that is a filed reply. The taxpayers/applicants can see their replies by clicking services and ;user services and ; My application and ; replies.
• The dashboard of the applicant would be updated with the record of the filed reply.
• The status will come as Pending for order-reply received
Where can the applicant see the reply filed by them?
If you are an appellant and want to view the reply, you can do it in the following way.
Visit Dashboard and ;services and ;user services and ; My application and ; Refunds and ; Search ARN and ; Select ARN and ; replies.
Can the applicant get any notification about the notice/order issued to them?
Yes. The applicants will get all the notifications about the refund process via SMS/email. Further, it will only be intimidated by your mobile number or email that you have registered.
What happens when a deficiency memo is issued to the refund applicant?
If you receive any deficiency memo in your refund application, all you can do is apply for a new refund request. After filing the new application in the portal, you will receive the ARN. And if the refund document is already declared incomplete in the application, you cannot use the same documents.
If the deficiency memo issued, the amount deducted during the ledger would be auto-re-credited/the applicant need to file the re-credit using GST PMT-03?
In case if you receive the deficiency memo, you will get the amount debited during the ledger. And it would be re-credited in e-cash. And if the ledger is deducted while filing the refund request, then the documents for which the refund is requested can be used to file the new refund application.
What will happen if the tax officers don❜t find the applicant❜s reply satisfactory in the form GST RFD-09?
If the applicant❜s reply is unsatisfactory, then the refund processing officer may reject the application for a refund on the ground of unsatisfactory details. And in such cases, the sanction for rejection will get issued in the form GST RFD-06. Further, he/she may proceed to issue a refund rejection.
What are the documents that are available in the document tab?
There are two documents that you can get in the orders tab. It will include all the annexures required to file the refund rejection.
Important notes
• If there is any sort of adjustment order/order to withhold the amount is issued, in such cases, the refund processing officer will not issue any kind of payment.
• Suppose there are any other circumstances of processing the refund, the payment order number and the annexure of the refund amount wouldget transmitted to the bank account furnished by the refund applicant. Further, it would be displayed, and the applicant can view it in the dashboard.
• In the column of GST PMT-03, the order is only accessible if the refund is inadmissible. In such cases, the tax officials will issue GST PMT-03 to re-credit the e-cash/ledger. (Only if the amount has been deducted in the form of e-cash or credit ledger.
In which refund applicant can the applicant get provisional refund order in the form GST RFD-04?
The provisional refund order in the form GST RFD-04 will only be accessible in the below conditions.
• If the applicant will get a refund on the export of services and the applicant is clear with the payment of tax.
• When the applicant is asking for a refund for the export of goods/services without paying tax.
• If the refund is for supplies given to the SEZ unit/SEZ developer along with tax payment.
• If there is a refund for supplies made to SEZ unit/ SEZ developer without paying any tax.
If an applicant receives a notification via SMS/email that your bank account validation has failed, what will the applicant do?
If an applicant receives the notifications that the bank account validation has failed, the claimant must log in to his/her GST portal. The applicant then needs to click on services and ; refunds and;track application status and ; enter ARN. And then finally click on the update bank account option.
Seeing the audit details/history
If you are an appellant and want to view the audit details/history, you need to log in to your GST portal. After logging in, you need to click on the services tab on the dashboard. And then Navigate through the following tabs. User services and; My application and; Refunds and; Search ARN and ; select ARN and ; audit history.
Disclaimer:
Important: Please note that the information on this page / site is provided as general information for better understanding for the user and does not constitute tax, legal, or other professional advice and must not be used as such. Please consult your professional adviser(s) if you have any questions / doubts regarding the above.
