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Acknowledgement and Deficiency Memo

Acknowledgement and Deficiency Memo

  • Where application relates to a claim for refund from the electronic cash ledger – An acknowledgement in FORM GST RFD-02 shall be made available, clearly indicating the date of filing of the claim for refund. Time period of 60 days for passing an order by proper officer shall be counted from such date of filing.
  • The application for refund, other than claim for refund from electronic cash ledger – To be forwarded to the proper officer who shall, who shall scrutinize it within a period of fifteen days for its completeness, and if found in order, an acknowledgement in FORM GST RFD-02 shall be made available
  • Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant in FORM GST RFD-03 through the common portal electronically, requiring him to file a fresh refund application after rectification of such deficiencies.

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