GST

Withdrawing a refund to correct and refile

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A refund application can be withdrawn in RFD-01W before a provisional refund order, final order, payment order, withholding order or RFD-08 notice is issued. Amounts debited are re-credited to the ledger.

Provisions

Rule 90(5), CGST Rules 2017; Rule 90, CGST Rules 2017

Analysis

Example: you filed for the wrong period and notice it the next day. Withdraw in RFD-01W, wait for re-credit, and file a correct application. Remember that withdrawal does not stop the two-year clock, so refile quickly. If a memo or notice has already been issued, respond to it instead.

Close

  1. Check the status of the refund application
  2. If eligible, file RFD-01W
  3. Check re-credit in the ledger
  4. File the corrected application within the time limit

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