How Refund application would be processes under GST

Rule-90 of CGST Rules 2017

Acknowl­edge­ment

(1) 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
• 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).