GST refund applications: form RFD-03 notifies procedural defects and directs applicants to rectify and refile. Notice under the draft GST refund procedure (Form GST RFD-03) records application identifiers (ARN, GSTIN, name, address), cites the statutory filing basis, enumerates preliminary scrutiny defects using selectable reason codes and an 'Other' category, and directs the applicant to rectify those deficiencies and refile a fresh refund application. The form captures the issuing officer's particulars, date, place and DSC for administrative follow-up.
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GST refund applications: form RFD-03 notifies procedural defects and directs applicants to rectify and refile.
Notice under the draft GST refund procedure (Form GST RFD-03) records application identifiers (ARN, GSTIN, name, address), cites the statutory filing basis, enumerates preliminary scrutiny defects using selectable reason codes and an "Other" category, and directs the applicant to rectify those deficiencies and refile a fresh refund application. The form captures the issuing officer's particulars, date, place and DSC for administrative follow-up.
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