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of <h1>GST refund claims: e-ledger FORM GST RFD-02 starts limitation; officer must flag deficiencies in 15 days, withdrawal restores ledger</h1> Where a refund claim debited from the electronic cash ledger is filed, an electronic acknowledgement (FORM GST RFD-02) is issued showing the filing date, from which statutory time limits run. For other refund claims, the proper officer must scrutinize completeness within 15 days and, if complete, issue the same acknowledgement; if deficiencies are found the officer must notify them electronically in FORM GST RFD-03 and require a fresh, corrected application, with the period from original filing to deficiency communication excluded from the two-year limitation for the fresh claim. Deficiencies notified under State rules are treated as notified here. Applicants may withdraw applications before sanction or related notices, and any ledger debits on filing are restored on withdrawal.
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