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of <h1>Understanding Rule 90: GST Refund Process, Acknowledgement, and Deficiency Handling in FORM GST RFD-02 and RFD-03.</h1> Rule 90 of the Central Goods and Services Tax Rules, 2017, outlines the process for acknowledging refund applications. For claims from the electronic cash ledger, an acknowledgement in FORM GST RFD-02 is issued electronically, marking the filing date, which starts the time period under section 54(7). For other refunds, the application is scrutinized within 15 days, and if complete, an acknowledgement is issued. Deficiencies are communicated in FORM GST RFD-03, pausing the two-year period for rectification. Applicants can withdraw refund applications before certain orders are issued, with debited amounts credited back to the respective ledger.
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