Monitoring Refund Status and Escalation Matrix: A Complete Guide

May 22, 2025 By invoicessy Team

Navigating the refund process efficiently requires understanding both the tracking mechanisms and escalation procedures. This comprehensive guide covers the entire workflow from application submission to potential judicial remedies, ensuring you're equipped to handle any scenario.

1. Tracking Refund Status

1.1 Online Portal Tracking

The GST portal provides real-time updates on your refund application status:

1
Log in to GST Portal
2
Navigate to Services → Refunds → Track Application Status
3
Enter ARN or Filing Year
4
View Current Status

1.2 Understanding Status Codes

Status Meaning Next Steps
Acknowledged Application received with ARN generated Wait for processing
Under Examination Officer is reviewing your application Prepare for possible queries
Provisional Sanction Up to 90% of claim sanctioned Check bank for credit
Final Sanction Full refund approved Verify complete amount
Rejected Application refused with reasons Review RFD-07/08 notice

2. Responding to Queries & Notices

2.1 Handling Deficiency Memos (Form RFD-03)

1
Receive RFD-03 Notice
2
Review Requirements Carefully
3
Gather Supporting Documents
4
Submit Response Within 15 Days

2.2 Common Documentation Requirements

  • Original tax invoices with complete details
  • Shipping bills for export-related refunds
  • Chartered Accountant certification where applicable
  • Undertaking in specified format
  • Bank account verification documents

3. Escalation Matrix

3.1 Officer Hierarchy for Escalation

1
Jurisdictional Officer
(15 days acknowledgement)
2
Superintendent
(If no response in 15 days)
3
Joint Commissioner
(Via CGST Commissionerate)
4
Commissioner
(Zone-level intervention)
5
Chief Commissioner
(Nodal Grievance Officer)

3.2 Alternative Redressal Mechanisms

Portal-Based Complaint

File through Services → User Services → Report Issue

Select "Refunds" category and provide ARN details

Helpdesk Support

Call: 1800-103-4786

Email: helpdesk@gst.gov.in

Judicial Remedies

GST Appellate Tribunal (Within 3 months)

High Court Writ Petition (Article 226)

Key Recommendations

Document Everything

Maintain complete records of all communications, acknowledgments, and submissions.

Monitor Deadlines

Set reminders for critical dates - 15 days for responses, 60 days for final sanction.

Verify Details

Double-check all application details and supporting documents before submission.

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