Total GST refunds to the tune of ₹ 91,149 crores have been disposed by CBIC and State authorities out of the total refund claims of ₹ 97,202 crores received so far. Thus, the disposal rate of 93.77 per cent has been achieved. The pending GST refund claims amounting to ₹ 6,053 crores are being expeditiously processed so as to provide relief to eligible claimants. Refund claims without any deficiency are being cleared expeditiously.

In case of IGST refunds, about 95 % (Rs 48,455 crores) of the total IGST refund claims (Rs. 50,928 crore) transmitted to Customs from GSTN as on 28.11.2018 have already been disposed. The remaining claims amounting to ₹ 2,473 crores are held up on account of various deficiencies which have been communicated to exporters for remedial action.

In the case of RFD-01A (ITC Refunds plus other refunds) claims, out of the total refund claims of ₹ 46,274 crores received in the jurisdictional tax offices, the pendency as on 03.12.2018 is ₹ 902 crores with Centre and ₹ 2,678 crore with States. Provisional/final order has been issued in case of refunds amounting to ₹ 37,406 crores. In claims amounting to ₹ 5,288 crore, deficiency memos have been issued by respective GST authorities and action will be taken after receipt of replies from the claimants.

Efforts are being made continuously to clear all the pending refund claims, where ever requisite information is provided and found eligible. Co-operation of the exporter community is solicited to ensure that they respond to the deficiency memos and errors communicated by Centre and State GST as well as Customs Authorities and also exercise due diligence while filing GSTR 1 and GSTR 3B returns as well as Shipping Bills.

GST refund processing urges exporters to respond promptly to deficiency memos to expedite refund clearance. GST refund administration has disposed the majority of claims, with IGST refunds largely processed by Customs and RFD-01A refunds showing substantial disposals. Remaining claims are pending due to deficiencies communicated to exporters or awaiting replies to deficiency memos at Centre and State offices. Authorities emphasise rapid clearance of eligible refunds, ongoing processing of pending claims upon receipt of requisite information, and the need for exporter cooperation in responding to deficiency memos and ensuring accurate GSTR-1, GSTR-3B and Shipping Bill filings.