Rule 90 of CGST Rules 2017: Acknowledgement for Refund Application

Provisions under Rule 90 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Acknowledgement for Refund Application”, are as under:

CGST Rule 90: Acknowledgement (Chapter-X: Refund)

(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.

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. [proviso inserted from 18/05/2021: refer Note 1(a)]

(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).

(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. [sub-rule (6) inserted from 18/05/2021: refer Note 1(b)]

(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. [sub-rule (6) inserted from 18/05/2021: refer Note 1(b)]

Amendments History:

1. Amendments from 18/05/2021 vide Notification 15/2021:

(a) Proviso to sub rule (3) inserted.

(b) Sub rules (5) & (6) inserted.

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