According to Rule 90 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
-
Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in
FORM GST RFD-02
shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing.
-
The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of the said application, scrutinize the application for its completeness and where the application is found to be complete in terms of sub-rule (2), (3) and (4) of rule 89, an acknowledgement in
FORM GST RFD-02
shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing.
-
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.
- Where deficiencies have been communicated in FORM GST RFD-03 under the State Goods and Service Tax Rules, 2017, the same shall also deemed to have been communicated under this rule along with the deficiencies communicated under sub-rule (3).
