Refund application deficiency: notice requires rectification and filing of a fresh refund application after defects are cured. A Deficiency Memo template (Form GST RFD-03) notifies a refund applicant that their refund application under the statutory refund procedure contains listed deficiencies, selected from a reason dropdown or entered as 'Other.' It references the applicant's GSTIN/UIN/Temporary ID, ARN and date, and records the issuing proper officer's signature, name, designation and office address. The memo instructs the applicant to rectify the deficiencies and file a fresh refund application after correction.
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Provisions expressly mentioned in the judgment/order text.
Refund application deficiency: notice requires rectification and filing of a fresh refund application after defects are cured.
A Deficiency Memo template (Form GST RFD-03) notifies a refund applicant that their refund application under the statutory refund procedure contains listed deficiencies, selected from a reason dropdown or entered as "Other." It references the applicant's GSTIN/UIN/Temporary ID, ARN and date, and records the issuing proper officer's signature, name, designation and office address. The memo instructs the applicant to rectify the deficiencies and file a fresh refund application after correction.
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