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<h1>GST refund deficiency memo advises filing a fresh refund application after correcting listed deficiencies and including required documents.</h1> A deficiency memorandum for Form GST RFD-03 records applicant identifiers, ARN, GSTIN/UIN/Temporary ID, name, address, subject and date, lists deficiency reasons (with an 'other' option), and requires the proper officer's signature, name, designation and office address. The form instructs the applicant to file a fresh refund application after rectification of above deficiencies.
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