Refund claim deficiencies: officer issues RFD-03 directing applicant to rectify defects and refile within the prescribed period. The proper officer must point out deficiencies in a GST refund claim within fifteen days by issuing Form RFD-03 electronically through the common portal, specifying defects and requiring the applicant to rectify those deficiencies and refile the refund application after correction.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund claim deficiencies: officer issues RFD-03 directing applicant to rectify defects and refile within the prescribed period.
The proper officer must point out deficiencies in a GST refund claim within fifteen days by issuing Form RFD-03 electronically through the common portal, specifying defects and requiring the applicant to rectify those deficiencies and refile the refund application after correction.
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