How to File RTI with CBIC for GST — Refund Delay, Registration Cancellation and SCN Basis

What Can You Achieve with an RTI to CBIC for GST Issues?

GST — the Goods and Services Tax — is administered jointly by the Central Government (through CBIC) and the State Governments (through their respective State GST departments). When a taxpayer faces a stalled refund, an unexplained registration cancellation, or a show-cause notice whose legal basis is unclear, the administrative machinery rarely volunteers explanations unprompted. That is where the Right to Information Act, 2005 becomes a practical tool.

Filing an RTI with CBIC under the RTI Act can help you:

• Document refund delays on the record — Establish in writing that your refund application has been pending beyond the statutory 60-day period under Section 56 of the CGST Act, 2017. This documentation is essential if you later need to file a writ petition in the High Court or claim interest on delayed refunds.
• Obtain copies of notices and orders — Get certified copies of show-cause notices (SCNs), deficiency memos, or cancellation orders that may not have been served properly or whose basis was never clearly explained.
• Understand the legal basis for adverse decisions — Know which specific section of the CGST Act 2017, IGST Act 2017, or applicable GST Rules the department has relied upon — so that you can contest the decision before the appropriate appellate forum.
• Access CBIC circulars and instructions — Retrieve the circulars, instructions, or departmental clarifications that govern the treatment of a specific transaction type — information that can establish whether the department's interpretation is consistent with its own published guidance.
• Hold officers accountable through transparency — When the CPIO must name the officer currently holding a pending file, it creates a record that can be referenced in a grievance or in further legal proceedings.

It is important to note what RTI cannot do: it does not stay or reverse an order, compel the department to sanction a refund, or substitute for a statutory appeal under the CGST Act. RTI works best when used alongside — not instead of — available statutory remedies such as adjudication, appeals before the Appellate Authority (Section 107, CGST Act), the GST Appellate Tribunal, or writ proceedings in the High Court.

Where to File: The Right Authority

CBIC and GST Commissionerates

CBIC (Central Board of Indirect Taxes and Customs) is the apex indirect tax authority under the Ministry of Finance. For GST purposes, CBIC administers the Central GST (CGST) and Integrated GST (IGST) Acts. Its field formations for GST are called GST Commissionerates (or Central Tax Commissionerates), spread across every major city and district in India.

This guide covers CBIC's GST administration only — not customs. If your matter relates to seized goods, import duty, customs drawback, or IGST refund on exports processed through a Custom House or ICEGATE, refer to the separate Customs / CBIC guide for import-export matters.

CBIC GST vs. State GST (SGST)

Under the GST dual-administration framework, each registered taxpayer is assigned to either Central Tax (CBIC) or State Tax (SGST) jurisdiction — generally on a roughly 50:50 basis. Your GSTIN jurisdiction determines which authority administers your registration, returns, and assessments.

• If your GSTIN is under Central Tax jurisdiction (administered by CBIC), file your RTI at rtionline.gov.in — a Central Government RTI portal.
• If your GSTIN is under State Tax jurisdiction (administered by the State GST department), the RTI must be filed with the relevant state authority through the respective state RTI portal — not rtionline.gov.in, which covers only Central Government bodies.

You can check your GSTIN's jurisdictional authority on the GST portal (gstin.gst.gov.in) by looking up your GSTIN details. The jurisdictional office details — whether Central Tax or State Tax — are displayed there.

Which CBIC Office to Address

For GST matters under Central Tax jurisdiction:

• For issues tied to a specific GSTIN — such as a refund application, a registration cancellation, or an SCN issued by a specific GST officer — file with the CPIO of the GST Commissionerate that has jurisdiction over your GSTIN. The commissionerate name is displayed on your GST registration certificate and in the GST portal's jurisdiction lookup.
• For CBIC circulars, policy clarifications, or GST law interpretations — file with the CPIO, Central Board of Indirect Taxes and Customs, North Block, New Delhi – 110001 (CBIC Headquarters, GST Policy Wing).

On rtionline.gov.in, navigate to: Ministry of Finance → Central Board of Indirect Taxes and Customs (CBIC) → Relevant GST Commissionerate for field-level matters, or select CBIC Headquarters for policy queries.

Since CBIC is a Central Government body, the second appeal in case of an unsatisfactory response lies with the Central Information Commission (CIC) under Section 19(3) of the RTI Act.

How to File: Step by Step

Step 1: Identify Your Jurisdiction and Gather Reference Details

Before drafting your RTI application, confirm:

• Whether your GSTIN falls under Central Tax or State Tax jurisdiction (check the GST portal). If it is State Tax, this guide does not apply — you will need to use your state's RTI mechanism.
• The name of the GST Commissionerate (for field-level issues) or whether you need CBIC HQ (for policy/circular queries).
• Collect the relevant reference numbers: ARN (Application Reference Number) for refund claims, your GSTIN, the tax period, the date and section cited in any SCN or cancellation order, and any acknowledgment receipts.

Step 2: Draft a Precise and Specific Application

GST RTI applications work best when they ask for specific, identifiable documents or facts rather than open-ended explanations. The most effective requests are:

• The current stage of a named refund application (identified by ARN and GSTIN)
• A certified copy of a named SCN or cancellation order
• The specific section and sub-section of the CGST/IGST Act 2017 relied upon
• The CBIC circular number(s) applicable to a specific transaction type

Avoid vague formulations such as "reasons why my refund was not processed" — instead, ask for the name and designation of the officer currently holding the application and whether any query or deficiency memo has been issued.

Note on exemptions under Section 8: If your matter involves an active tax investigation, the CPIO may invoke Section 8(1)(h) (information that would impede the process of investigation) or Section 8(1)(g) (information that would identify an informer or endanger safety) to withhold certain information. To limit the risk of a blanket refusal, include a note in your application clarifying that you are not seeking any internal investigation records or informer details — only the legal basis of the notice, applicable circulars, and the procedural status of your application.

Step 3: File on the RTI Online Portal

1. Visit rtionline.gov.in
2. Register or log in, then click Submit Request
3. Select: Ministry of Finance → Central Board of Indirect Taxes and Customs (CBIC) → Relevant GST Commissionerate or CBIC HQ
4. Paste your application text in the text box (keep it under 3,000 characters; if longer, attach as a PDF document)
5. Pay the application fee of ₹10 online (BPL cardholders are exempt — upload a copy of your BPL card)

You will receive a registration number immediately. Save it — this is your tracking number for all follow-up and appeals.

Step 4: Track Your Application and Follow Up

The GST Commissionerate or CBIC has 30 days from the date of receipt to respond under Section 7(1) of the RTI Act, 2005. If the matter involves life or liberty, the response must be provided within 48 hours.

You can track the status of your RTI application at any time using your registration number on rtionline.gov.in.

Step 5: Appeal if the Response Is Unsatisfactory

If you receive no response within 30 days, or the response is incomplete, evasive, or unsatisfactory, you have the following statutory remedies:

• First Appeal under Section 19(1): File with the First Appellate Authority (FAA) — typically a senior officer at the same GST Commissionerate or CBIC — within 30 days of the date of decision or expiry of the 30-day response period, whichever is applicable. Mention your original RTI registration number and the specific information that was not provided.
• Second Appeal under Section 19(3): If the FAA's response is still unsatisfactory or not received within 45 days, file a second appeal with the Central Information Commission (CIC) within 90 days of the FAA's decision or the date on which it should have been made. The CIC has powers to direct disclosure and impose penalties on errant CPIOs.

What Specific Information Can You Ask For?

For GST Refund Delays

1. The current stage at which the GST refund application bearing ARN XXXXX for tax period XXXX is pending, and the name and designation of the officer currently holding it
2. Whether a deficiency memo or notice of query has been issued in connection with the refund application — if yes, a certified copy of the same, along with the date of issue and the date by which a reply was expected
3. The reason for delay beyond the 60-day period prescribed under Section 56 of the CGST Act, 2017, and whether interest at 6% per annum has been calculated and added as required under that section
4. Whether the refund claim has been sanctioned in full, in part, or rejected — if rejected or short-sanctioned, the specific legal basis with section and sub-section references
5. The number of pending refund applications at the named GST Commissionerate as on the date of this RTI, along with the aggregate amount involved and the count of applications pending beyond 60 days

For GST Registration Cancellation

1. The specific section and sub-section of the CGST Act, 2017 (or the applicable GST Rule) under which the GST registration of GSTIN XXXXXXXXXXXXXXXXX was proposed for cancellation or was cancelled
2. A certified copy of the Show Cause Notice (SCN) issued before cancellation — including the date of issue, the mode of service, and the opportunity of hearing granted
3. Whether the taxpayer's response to the SCN (if filed) was considered before passing the final cancellation order — if yes, what was the basis for rejecting the reply
4. A certified copy of the final cancellation order, if not already served on the taxpayer
5. Whether the cancellation was initiated suo motu by the department or on the basis of a specific complaint, and if the latter, the nature of the complaint (not the identity of the complainant, which may be protected under Section 8(1)(g))

For Show Cause Notice (SCN) Basis and Applicable Provisions

1. The specific section(s) and sub-section(s) of the CGST Act, 2017 or IGST Act, 2017 cited in the SCN issued to taxpayer name / GSTIN dated DD/MM/YYYY
2. The CBIC Circular(s) and/or Instruction(s) — with circular numbers and dates — that the department has relied upon or that are applicable to the issue raised in the SCN
3. The specific discrepancy, transaction, or return period that has been identified as the basis of the SCN demand
4. Whether any investigation, audit, or survey report was the triggering document for the SCN — if yes, whether a copy of that report (or the relevant portion) can be provided (note: the CPIO may invoke Section 8(1)(h) for an ongoing investigation, but a completed audit report is generally disclosable)

For CBIC Circulars and Policy Clarifications

1. The CBIC Circular(s) and Trade Notice(s) applicable to specific transaction type or GST treatment — e.g., input tax credit on works contract services, refund of accumulated ITC for zero-rated supplies, transitional credit under Section 140 of CGST Act
2. Whether any internal departmental instruction or office memorandum has been issued at the CBIC level clarifying the treatment of specific issue — if yes, a copy of the same
3. The total number of CBIC Circulars issued on GST matters from date range, along with their subject lines, for reference purposes

A Note on Information That May Be Withheld

The CPIO can lawfully withhold information under specific exemptions in Section 8 of the RTI Act. For GST matters, the most commonly invoked exemptions are:

• Section 8(1)(g): Identity of an informer or information that would endanger the physical safety of any person. This may be invoked if your registration cancellation or SCN was triggered by a complaint.
• Section 8(1)(h): Information that would impede the process of investigation or apprehension or prosecution of offenders. This applies where there is an ongoing investigation, search, or arrest proceeding — not to a completed audit or a routine refund matter.

If the CPIO invokes either exemption, the First Appellate Authority and the CIC can review whether the exemption was properly applied. The Supreme Court and various High Courts have consistently held that these exemptions must be construed narrowly and that only the specifically exempt portion of a document may be withheld — the rest must be disclosed (the principle of severability under Section 10 of the RTI Act).