Form GST RFD-01W: How to Withdraw Your GST Refund Application Online

In the dynamic process of filing GST refund claims using Form GST RFD-01, taxpayers might sometimes realize they need to correct an error, add missing information, or perhaps no longer wish to pursue a filed claim. To address such situations, the GST system provides a mechanism to withdraw a submitted refund application through Form GST RFD-01W.  

This article explains the purpose of Form GST RFD-01W, why a taxpayer might file it, and the process and consequences of withdrawing a previously filed refund application.

What is Form GST RFD-01W?

Form GST RFD-01W is an online utility available on the GST portal that allows a taxpayer to withdraw a refund application that was previously filed using Form GST RFD-01. It is a simple declaration requesting the cancellation of a pending refund claim.  

Purpose: The primary purpose of Form GST RFD-01W is to enable taxpayers to effectively cancel a refund application submitted in Form RFD-01, treating it as if the application was never filed.  

Why Would a Taxpayer File RFD-01W?

There are several common reasons why a taxpayer might choose to withdraw a filed refund application:

• Discovery of Errors: The taxpayer may realize that the original Form RFD-01 contained errors, incorrect details, or missed uploading crucial documents.
• Need to File a Fresh Application: To rectify errors or include omitted details, the taxpayer might prefer to withdraw the current faulty application and file a completely new, correct refund application (again in Form RFD-01) for the same period and refund type.  
• No Longer Requiring the Refund: Circumstances may change, and the taxpayer might decide they no longer need the refund amount claimed.
• Procedural Issues: In some cases, based on communication with the tax authorities, withdrawing and refiling might be advised to resolve procedural discrepancies.

Consequences of Withdrawing an Application

When a taxpayer successfully withdraws a refund application using Form GST RFD-01W, the following key consequences occur:

• Application is Cancelled: The refund application filed in Form GST RFD-01 is treated as cancelled and no further processing will be done by the tax authorities on that particular ARN.
• Re-crediting of Debited Amount: If, at the time of filing the original refund application in Form RFD-01, an amount was debited from the taxpayer’s Electronic Credit Ledger or Electronic Cash Ledger, that debited amount is re-credited back to the respective ledger after the withdrawal is confirmed.  
  • Example: If a taxpayer claimed a refund of excess balance in their Electronic Cash Ledger by filing Form RFD-01, and the amount was debited from the ledger pending sanction, upon successful withdrawal using RFD-01W, that amount will be restored in their Electronic Cash Ledger.

How to File Form GST RFD-01W?

The process for filing Form GST RFD-01W is online and relatively simple:

1. Login to the GST Portal: Go to the official GST website and login using your credentials.
2. Navigate to Refunds: Go to Services > Refunds > Application for Withdrawal of Refund Application.
3. Select the ARN: A list of pending refund applications (filed in RFD-01) will be displayed. Select the specific Application Reference Number (ARN) of the refund application you wish to withdraw.
4. File for Withdrawal: Follow the steps on the screen to confirm your request for withdrawal.
5. Submit with EVC/DSC: Submit the Form RFD-01W using Electronic Verification Code (EVC) via Aadhaar OTP or Digital Signature Certificate (DSC).

Time Limit for Filing RFD-01W

Form RFD-01W can generally be filed as long as the refund application (RFD-01) is pending with the tax authorities and a final refund sanction or rejection order (Form GST RFD-06) has not yet been issued. Once a final order is passed, the option to withdraw the application is no longer available.

Process After Filing RFD-01W

Upon successful filing of Form GST RFD-01W:

• A confirmation message is displayed, indicating that the withdrawal request has been submitted.
• The status of the original refund application (RFD-01) changes to “Withdrawn”.
• Any amount that was debited from the Electronic Credit or Cash Ledger at the time of filing RFD-01 is re-credited back to the respective ledger.  

Can a Withdrawn Application be Revived?

No, a refund application that has been withdrawn using Form GST RFD-01W cannot be revived. If the taxpayer still wishes to claim the refund, they must file a fresh application in Form GST RFD-01 for the same period and refund type, ensuring all details and documents are correct in the new submission.

Conclusion

Form GST RFD-01W is a useful utility provided on the GST portal, offering flexibility to taxpayers to manage their refund applications. It is particularly helpful when errors are discovered in a submitted RFD-01 application, allowing taxpayers to withdraw the incorrect claim and file a fresh, accurate one. By understanding its purpose and the simple online process, taxpayers can effectively use Form RFD-01W to correct mistakes and ensure a smoother refund journey.