Form-GST-RFD-03

[Raja Krishnan]

Dear Sir,

Is the Form-GST-RFD-03 will enough for go to file appeal instead of From-GST-RFD-08?

Please reply your opinion.

[GUNASEKARAN K]

NO - No need to go for appeal on this stage.

Form-GST-RFD-03 is notice Asking for Additional Information/Clarification/Documents relating to your Refund Application.

After issuance of RFD-03, the applicant can rectify the deficiencies only by way of filing the fresh application; there is no other way out. Issuance of Notice for rejection of Refund claim RFD-08: After appropriate processing, if a part or whole of the refund is inadmissible the GST Officer will issue RFD-08.

[KASTURI SETHI]

Refund Rejection or Sanction Order is issued in Form-GST-RFD-06. If refund is rejected, appeal is to be filed against Form-GST-RFD-06 and NOT against Form-GST-RFD-03 or 08.

[Raja Krishnan]

Dear Sirs,

Thanks for your information and the department agreed to the same.

AI Summary

Refund appeal: appeals lie against sanction or rejection orders, not against notices requesting additional information. Form GST RFD 03 is a deficiency/clarification notice requesting additional information or documents and is not a sanction or rejection order. Defects identified by RFD 03 must be remedied by filing a fresh refund application or providing the requested particulars. Final adverse action on a refund is reflected in the sanction/rejection order (Form GST RFD 06), and appeals lie against that final sanction/rejection order rather than against RFD 03 or intermediate processing notices.