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Issue ID: 121152
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Interest on Refund of Pre-deposit pursuant to Order by Appellate authority in favour

Date 30 Sep 2026
Replies 2 Replies
Views 406 Views
Refund interest on GST pre-deposits may be claimed separately where portal validation permits only principal refund filing.
GST pre-deposit refund applications may be filed in Form GST RFD-01 by entering only the principal pre-deposit amount and showing interest as zero where portal validation rejects the interest entry. Interest at 6% under Section 115 may be claimed with a calculation sheet, covering letter, appellate order, pre-deposit challan or debit proof, and bank details for consideration by the Proper Officer in Form GST RFD-06. (AI Summary)

Recently, Appellate authority passed OIA in our favour. At the time of filing Refund application online on GSTN portal when we entered the interest amount an error message poped up "Entered amount cannot be greater than amount as per demand.

In these scenario what is the ideal solution as the system is not letting us enter the interest amount. Further, what are the documents to be enclosed to claim a refund of pre-deposit along with interest on receipt of order of appellate authority in our favour.

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Replied on Sep 30, 2026
1.

In Form GST RFD-01, enter only the principal pre-deposit amount (setting interest to zero) to bypass the portal validation error.

Claim the statutory 6% interest payable under Section 115 by enclosing a detailed calculation sheet and covering letter alongside the Order-in-Appeal, challan debit proof, and bank details for the Proper Officer to sanction in Form GST RFD-06.

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Replied on Oct 2, 2026
1.1.

Dear Sir,

Comprehensive reply by you. The best reply.

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