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<h1>Refund acknowledgment: electronic and officer-scrutinized claims trigger filing date for limitation and notice procedures under GST regime</h1> Rule 90 sets out that refund applications from the electronic cash ledger receive an electronic acknowledgement in FORM GST RFD-02 through the common portal, fixing the filing date for the limitation period. Non-cash-ledger claims must be scrutinized by the proper officer within fifteen days and, if complete, similarly acknowledged. Deficiencies are communicated in FORM GST RFD-03 requiring rectification and refiling; the period until such deficiency communication is excluded from the statutory two-year limitation for any fresh claim. State-rule deficiencies are deemed communicated under this rule. Applicants may withdraw applications before sanction and ledger debits are restored on withdrawal.
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