Gst refund

Yes, submitting a self-declaration is a mandatory statutory requirement for processing your pre-deposit refund. Because your claim (₹50,001) is under ₹2 Lakhs, you must explicitly declare under Rule 89(2)(l) that the financial burden of this pre-deposit was borne entirely by you and not passed on to any other person. You can copy the standard format provided above onto your company letterhead, sign it, stamp it, and upload it for the proper officer.

GST refund processing depends heavily on which type of refund you have filed.

Three most common types and their typical issues:

1. Export of services (zero-rated with LUT): Refund processed from GSTN portal under RFD-01. Main delay: supplier invoice mismatch in GSTR-2B or LUT not filed properly. Check your LUT is active for the current year.

2. Excess cash in Electronic Cash Ledger: Filed as RFD-01 under Category 9. Usually processed within 60 days. If stuck, check whether the officer has issued RFD-03 (deficiency memo) - that resets the clock.

3. Inverted duty structure: Most delays here. Officer verification of ITC reversal under Rule 42/43 often slows things.

To check status: Login to GST portal > Services > Refunds > Track Application Status > Enter ARN. If it shows Pending with officer for more than 30 days, file a reminder under the Grievance tab. You can also escalate to the jurisdictional AC/DC. This [GST compliance guide](https://taxgarden.in/blog/professional-services-gst-compliance-2026) has the refund tracking and escalation steps.