reply for GST RFD-08

[shivashankar mr]

kindly let me know the procedure for reply for GST RFD-08.

[ABHISHEK TRIPATHI]

Rule 92 (3) Where the proper officer is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed:

Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard

AI Summary

Refund reply procedure: applicant must respond to RFD-08 notice using RFD-09 to preserve entitlement and hearing rights. If the proper officer finds a refund claim wholly or partly inadmissible, the officer issues FORM GST RFD-08 directing the applicant to reply in FORM GST RFD-09 within the prescribed timeframe; after considering that reply and having recorded reasons in writing, the officer must enter an order in FORM GST RFD-06 sanctioning the refund in whole or part or rejecting it, and make that order available electronically, ensuring the applicant is given an opportunity to be heard before rejection.