Choose the form for the actual refund event: application, acknowledgement, deficiency, provisional/final sanction, payment, withholding/release or reply. RFD is a family, not a standalone statutory form.
Apply, distinguish the historical route, or withdraw
Actor: The registered exporter submits the electronic claim through its authorised signatory. Trigger: A qualifying exporter has completed zero-rated supplies without paying IGST and claims eligible accumulated credit.
Branch A, current electronic claim: Aster exports a consignment of learning kits under a valid FY 2026–27 LUT. Invoice EDU-EXP-260712 dated 12 July 2026 has value INR 1000000; the goods depart India by air on 15 July. Invoice and FOB values are both 1000000; like-goods domestic comparator value is 1000000, so its 1500000 cap does not reduce the selected value. Eligible July inputs/input-services ITC is CGST 60000 and SGST 60000, total 120000, with no capital credit. All adjusted turnover is the same 1000000 export value; both period-end and filing-date ledgers hold at least 60000 per head. The claim filed 1 September 2026 is 120000, matching the worked acknowledgement/provisional Branch A. No actual ARN, shipping bill, bank certificate or official acceptance is reproduced.
Official RFD-01 source PDF · Completed RFD-01 fictional sample PDF
Actor: The historical applicant prepares the manual-route claim through its authorised signatory. Trigger: A pre 26 September 2019 filing falls within the preserved manual-processing transition described by the Board.
Historical worked case, not a new 2026 manual-filing recommendation:Aster’s August 2019 electronic cash ledger has deposits CGST 25000 and SGST 25000. Its valid return uses 10000 per head, leaving 15000 each, total 30000. On 10 September 2019 it applies for that excess cash deposit through the then manual RFD-01A workflow, before the 26 September electronic transition. There is no accumulated-credit, export, inversion or excess tax-paid claim. The bank/account and filing references are fictional and no sanction or bank credit is represented.
Official RFD-01A source PDF · Completed RFD-01A fictional sample PDF
Actor: The refund applicant withdraws its application through the prescribed form. Trigger: The applicant identifies a filing error before any of the specified sanction/payment/withholding/notice documents is issued.
Aster filed a July 2026 unutilised-credit claim on 1 September 2026 for CGST 60000 and SGST 60000, total 120000, but selected an SEZ-without-payment category although the actual invoices are goods exports outside India. On 3 September it withdraws that application under RFD-01W before any RFD-04,06,05,07 or 08 has issued. The same credit debit is returned to the original credit heads. A corrected new claim, if filed, would require its own valid category, evidence and debit; no refund bank payment is assumed.
Official RFD-01W source PDF · Completed RFD-01W fictional sample PDF
Acknowledge, examine, decide and pay
Actor: The portal makes the acknowledgement available after the applicable completeness process. Trigger: A refund filing is acknowledged; acknowledgement does not itself sanction or pay it.
Branch A: Aster files a complete July 2026 export-without-payment unutilised-ITC claim on 1 September 2026 at 10:00, seeking CGST 60000 and SGST 60000, total INR 120000. The proper officer finds the non-cash-ledger claim complete on 5 September, four days later. A system acknowledgement is modelled without any authentic ARN or governmental signature. All names, references and proceeding events are fictional; references are not actual portal AR Ns or issued orders.
Official RFD-02 source PDF · Completed RFD-02 fictional sample PDF
Actor: The proper officer communicates specified completeness defects. Trigger: Scrutiny identifies missing prescribed refund statements before acknowledgement of a complete claim.
Independent Branch D: Aster files a July 2026 unutilised-credit refund claim for CGST 60000 plus SGST 60000 on 1 September. Its uploaded export-statement file omits the shipping-bill numbers/dates for the selected goods-export invoices. The officer communicates this specific deficiency on 8 September. The model fresh application on 15 September supplies the missing statement and uses a new reference; the memo is not a final merits rejection. All names, references and proceeding events are fictional; references are not actual portal AR Ns or issued orders.
Official RFD-03 source PDF · Completed RFD-03 fictional sample PDF
Actor: The proper officer issues the provisional refund order for an eligible system-assessed claim. Trigger: An eligible low-risk refund has been acknowledged and the prescribed provisional-payment conditions are met.
Branch A: the complete INR 120000 July 2026 goods-export credit claim filed 1 September is acknowledged 5 September. The fictional system classification is low risk; Aster has undergone rule 10B Aadhaar authentication, does not supply the goods excluded by notification 14/2025, and has no rule 91(1) excluded prosecution. There is no reason to use the recorded-exception route. On 10 September, five days after acknowledgement, CGST 54000 and SGST 54000 are provisionally sanctioned, total 108000. All names, references and proceeding events are fictional; references are not actual portal AR Ns or issued orders.
Official RFD-04 source PDF · Completed RFD-04 fictional sample PDF
Actor: The proper officer issues the payment order to PAO, CBIC for the selected payable amount. Trigger: A sanction or interest order has determined an amount payable through the specified bank route.
Branch B: final RFD-06 dated 25 September 2026 allows CGST 51000 and SGST 51000, total 102000, from the original 120000 claim. No provisional payment, demand adjustment or Consumer Welfare Fund payment applies. This payment order is prepared 26 September for the full 102000 payable to Aster; no bank credit or government-issued order is simulated. All names, references and proceeding events are fictional; references are not actual portal AR Ns or issued orders.
Official RFD-05 source PDF · Completed RFD-05 fictional sample PDF
Actor: The proper officer decides admissibility after considering the notice, reply and hearing. Trigger: Examination and any required opportunity of hearing are complete, allowing a reasoned final order.
Independent Branch B: the July 2026 credit claim is 120000, but includes capital-goods ITC18000, CGST/SGST 9000 each, outside “Net ITC” in rule 89(4). The remaining 102000 is eligible inputs/input-services credit. No provisional refund was granted under the recorded rule 91(2) examination route. RFD-08 served 8 September, reply 20 September and hearing 22 September establish these facts. On 25 September the officer allows 102000 and rejects 18000, with no demand adjustment. All names, references and proceeding events are fictional; references are not actual portal AR Ns or issued orders.
Official RFD-06 source PDF · Completed RFD-06 fictional sample PDF
Actor: The proper officer records withholding and later releases it when the condition no longer exists. Trigger: An admissible final refund cannot be paid because an identified statutory withholding condition exists.
Independent Branch C: the July 2026 unutilised-ITC claim 120000 filed 1 September is finally found fully admissible on 25 September. However, Aster has not furnished its August 2026 monthly GSTR-3B, ordinarily due 20 September, so payment is withheld under section 54(10)(a), after a24 September hearing. There is no provisional sanction or demand adjustment. Aster files the missing return and settles applicable dues on 30 September; the withholding condition ceases and Part B releases 120000 on 1 October. All names, references and proceeding events are fictional; references are not actual portal AR Ns or issued orders.
Official RFD-07 source PDF · Completed RFD-07 fictional sample PDF
Actor: The proper officer states the proposed inadmissibility and provides a reply/hearing opportunity. Trigger: Merits scrutiny identifies a specific potentially inadmissible part of the acknowledged claim.
Branch B: Aster’s July 2026 claim 120000 contains 18000 capital-goods ITC. The officer serves the proposal on 8 September 2026, inviting RFD-09 within fifteen days of receipt and a22 September hearing. The proposed rejection is 18000, not the entire 120000. No final rejection, recovery order or bank payment is created by this notice. All names, references and proceeding events are fictional; references are not actual portal AR Ns or issued orders.
Official RFD-08 source PDF · Completed RFD-08 fictional sample PDF
Actor: The applicant submits the reply and evidence through its authorised signatory. Trigger: The applicant receives RFD-08 and responds to the precise grounds within fifteen days.
Branch B: Meera Rao replies on 20 September 2026, twelve days after receipt of the 8 September notice. Aster accepts that 18000 capital-goods ITC is outside this refund formula and supports the remaining 102000 with an eligible-credit schedule, export statement and ledger balances. It requests partial sanction and attendance at the 22 September hearing rather than claiming that filing a reply itself grants the refund. All names, references and proceeding events are fictional; references are not actual portal AR Ns or issued orders.
The RFD-09 source and completed sample downloads are above.
UIN-category inward refund and export LUT
Actor: The authorised representative of an eligible notified UIN-category person applies. Trigger: An eligible diplomatic/international organisation claims qualifying tax paid on inward supplies for the quarter.
A fictional “Illustration Embassy” is used only as an educational actor; the case assumes the genuine applicant would hold section 55 eligibility, its allotted UIN and the requisite MEA certificate. No real embassy, diplomatic status or certificate is represented. For July–September 2026 it receives a Karnataka invoice with taxable value 3000 and CGST/SGST 270 each, plus a Maharashtra invoice for 100000 with IGST 18000. Both are assumed valid, paid, eligible official-use inward supplies with the applicant’s name and UIN. The quarterly refund is 18540, applied 20 October after the corresponding GSTR-11 on 15 October.
Official RFD-10 source PDF · Completed RFD-10 fictional sample PDF
Actor: The eligible registered exporter furnishes the LUT through its authorised signatory. Trigger: Before exporting without payment of IGST, the exporter selects the LUT or required bond route and meets its conditions.
Aster, with no prosecution falling within notification 37/2017’s exclusion, selects the LUT route for FY 2026–27 and prepares it on 1 April 2026 before any covered export. Meera Rao is authorised by the fictional board resolution dated 31 March 2026. A worked goods export has invoice ILLUSTRATION-EXP-2026-0915 dated 15 September 2026,50 learning kits valued INR 1,00,000, with confirmed export on 20 September. No bond or bank guarantee is furnished in this eligible LUT branch. No actual ARN, signature or official acceptance is reproduced.
Official RFD-11 source PDF · Completed RFD-11 fictional sample PDF