rejection of refund applciat

[Richa Goyal]

We had filed a refund claim for double payment of GST. The department has issued a deficiency memo but it is not visible on the website.

On visit to the GST department, we were informed that we had to explain the reason of refund and this refund application has been rejected.

When there is a deficiency memo, how can the refund application be rejected.

Kindly guide how to go about this issue?.

[PAWAN KUMAR]

you may file fresh refund application. As per rule 90 (3) of CGST Rule, if any deficiency memo is issued in respect of refund application, then taxpayer need to file fresh application becuase action on the GST Portal on ARN has already been done by proper officer and now taxpayer has to submit fresh application/ARN for further processing of refund.

[KASTURI SETHI]

I support the views of Sh.Pawan Kumar Ji.

[PAWAN KUMAR]

Detailed procedure for reund has been prescribed in Circular issued very recently CBIC Circular No. 125/44/2019-GST dated 18.11.2019. please read the para 5.

AI Summary

User Advised to Refile Refund Application Under CGST Rule 90(3) After Rejection Due to Double GST Payment A user raised a query regarding the rejection of a refund application for double GST payment, despite a deficiency memo being issued but not visible online. Upon visiting the GST department, they were informed that the application was rejected and required an explanation. A respondent advised filing a fresh refund application as per CGST Rule 90(3), since the initial application was already processed. Another respondent supported this advice, referencing a recent CBIC Circular that outlines the refund procedure.