Refund acknowledgment: electronic and officer-scrutinized claims trigger filing date for limitation and notice procedures under GST regime 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.