Fully electronic refund process through FORM GST RFD-01 and single disbursement

Electronic refund processing centralizes GST refund filing and enables single disbursement across tax heads via common portal.

With effect from 26.09.2019 all refund categories specified under the APGST rules are to be filed electronically in FORM GST RFD-01 on the common portal with prescribed statements, declarations and supporting uploads; ARN generation after completion of uploads and ledger debits constitutes the date of filing and triggers electronic transfer to the jurisdictional proper officer. Acknowledgement or deficiency memo must be issued within fifteen days of ARN; provisional refund up to 90% and final sanction procedures are provided, and sanctioned refunds for all tax heads shall be disbursed through PFMS after bank validation, with unified disbursement by Central or State/UT officers as per assignment.