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

Refund claim procedure: file a fresh refund application when a deficiency memo leads to administrative action, per procedural guidance.
A deficiency memo issued on a GST refund application, and administrative action on the original ARN by the proper officer, requires the taxpayer to submit a fresh refund application/ARN for further processing. The procedure is governed by Rule 90(3) of the CGST Rules and the administrative circular dated 18.11.2019 (paragraph 5), which prescribes the detailed re-filing steps on the GST portal.