CGST Rules – Central Goods and Services Tax Rules, 2017

Rule 90 – 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.

(2) 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.

(3) 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.

¹ “Provided that the time period, from the date of filing of the refund claim in FORM GST
RFD-01 till the date of communication of the deficiencies in FORM GST RFD-03 by the
proper officer, shall be excluded from the period of two years as specified under sub-section
(1) of Section 54, in respect of any such fresh refund claim filed by the applicant after
rectification of the deficiencies.”;

(4) 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).

² “(5) The applicant may, at any time before issuance of provisional refund sanction order in
FORM GST RFD-04 or final refund sanction order in FORM GST RFD-06 or payment order
in FORM GST RFD-05 or refund withhold order in FORM GST RFD-07 or notice in
FORM GST RFD-08, in respect of any refund application filed in FORM GST RFD-01,
withdraw the said application for refund by filing an application in FORM GST RFD-01W.

(6) On submission of application for withdrawal of refund in FORM GST RFD-01W, any
amount debited by the applicant from electronic credit ledger or electronic cash ledger, as the
case may be, while filing application for refund in FORM GST RFD-01, shall be credited
back to the ledger from which such debit was made.”;