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<h1>Notice of Deficiency Issued for Incomplete GST Refund Application; Requires Corrective Action per GST RFD-03 Rules.</h1> A Notice of Deficiency on an Application for Refund under the Goods and Services Tax (GST) framework is issued when an application for a tax refund is found lacking required information or documentation. The document, GST RFD-03, is part of the GST Refund Rules, which outline the procedures and requirements for claiming tax refunds. The notice informs the applicant of specific deficiencies in their submission, necessitating corrective action to complete the refund process. This process is governed by statutory provisions and regulations related to taxation laws.