A BIG DECISION ON GST REFUND

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A BIG DECISION ON GST REFUND

27/07/2020

A BIG DECISION ON GST REFUND

Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in FORM GST RFD02 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 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 RFD03 through the common portal electronically, requiring him to file a fresh refund application after rectification of such deficiencies.

On the last two dates of hearing, Mr. Anuj Aggarwal, learned counsel for respondent had sought time to obtain instructions. He admits that there has been laxity on the part of the respondent in processing the petitioner‟s application. He, however, states that a formal deficiency memo will have to be issued as certain documents though annexed with the writ petition had not been uploaded by the petitioner along with its refund application.

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