GST refund acknowledgements require timely scrutiny, deemed acknowledgement, deficiency rectification, and ledger recredit on permitted withdrawal.

GST refund applications require electronic acknowledgement in FORM GST RFD-02 where completeness requirements are met. Deficiencies must be communicated in FORM GST RFD-03 within ten days; otherwise, the application is deemed acknowledged. The interval between filing and communication of deficiencies is excluded from the refund limitation period for a rectified fresh claim. An applicant may withdraw a refund application before specified sanction, payment, withholding, or notice stages, with amounts debited from the electronic credit or cash ledger recredited on withdrawal.

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