Fully electronic refund process through FORM GST RFD-01 and single disbursement
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Electronic GST refund processing requires portal filing, electronic scrutiny, and unified disbursement of sanctioned amounts across tax heads.
Electronic GST refund processing requires portal filing of FORM GST RFD-01 with prescribed statements, undertakings and uploaded records; no physical submission is required. ARN generation marks filing and triggers electronic acknowledgement or deficiency memo. A deficient claim ceases to be processed, ledger debits are automatically re-credited, and a corrected claim must be filed afresh within the statutory limitation period. Assigned officers issue the sanction and payment orders for all tax heads, with bank validation preceding payment. Provisional or final sanction, rejection, recovery, re-credit and adjustment follow prescribed electronic forms and safeguards.