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 FORMGST RFD-03 by
the proper officer, shall be excluded from the period of two years as specified
under subsection (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).
1[(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.]
