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of <h1>Deficiency Memo Issued for GST Refund Application Under Section 54; Applicant to Rectify and Resubmit.</h1> A Deficiency Memo under GST RFD-03 has been issued to the applicant with the specified GSTIN/UIN/Temporary ID. The memo pertains to a refund application filed under section 54 of the GST Act. Upon review, certain deficiencies in the application have been identified. The applicant is instructed to rectify these deficiencies and submit a new refund application. The memo includes the signature and details of the proper officer handling the case.
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