GST-Refund-RFD-03 and RFD-08

[MANOHAR KALBURGI]

Dear sir/madam,

We have filed refund application on 30th June, 2021 for FIRC dated 14th April, 2019. The application filed as per extended due date, i.e., due date for such period was extended to 30th June, 2021.

In response to this application, we have received RFD-03(Deficiency Memo) on 6th July, 2021 and in response to RFD-03 a fresh application for refund filed by the Assessee on 12th July, 2021

Later officer has issued the RFD-08 (rejection of refund application) on 2nd Aug, 2021.

Now relevant date i.e., for two years counting shall be reckoned from 30th June or from 12 Aug (i.e fresh application in response deficiency)

The officer has argued that as per para 12 of Circular No. 125/44/2019 even fresh application should be filed before 2 years (i.e application fled response to RFD-03)

Please give your opinion on this issue, any citation/s available on this issue can be quoted.

Thank You in advance.

AI Summary

GST Refund Dispute: Clarifying the Two-Year Filing Period and Impact of Deficiency Memo per Circular No. 125/44/2019 A query was raised regarding the Goods and Services Tax (GST) refund process, specifically about the relevant date for calculating the two-year period for filing a refund application. The initial application was filed on 30th June 2021, with a deficiency memo (RFD-03) issued on 6th July 2021, prompting a fresh application on 12th July 2021. The refund was rejected on 2nd August 2021, citing that the application should be filed within two years per Circular No. 125/44/2019. Respondents suggested that Board circulars are binding on the department, not the assessee, and relief might only be obtained through litigation. An amendment excluding the period between the initial application and the deficiency memo from the two-year limit was also mentioned.