GST refund acknowledgement procedure requires electronic acknowledgements or deficiency notices within ten days, with deemed acknowledgement on administrative inaction.

GST refund applications, other than electronic cash ledger claims, must be scrutinised for completeness within ten days. Complete applications receive electronic acknowledgement in FORM GST RFD-02, while deficiencies must be communicated in FORM GST RFD-03. Absence of either action within ten days results in deemed acknowledgement. The period between filing and communication of deficiencies is excluded from the limitation period for a rectified fresh claim. Refund applications may be withdrawn before specified sanction, payment, withholding, or notice stages, with debited ledger amounts re-credited.

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