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of <h1>GST Refund Process: Proper Officer Reviews Applications Under Section 54, Issues Acknowledgements or Deficiency Memos Within 15 Days</h1> The process for examining GST refund applications involves the Deputy/Assistant Commissioner of Central Tax, designated as the Proper Officer, who is responsible for granting refunds and related actions under Section 54 of the CGST Act, 2017. Applicants file refund applications using FORM GST RFD-01 on the common portal, generating an Application Reference Number (ARN) upon completion. Acknowledgements or Deficiency Memos are issued within 15 days of ARN generation. If deficiencies are found, a new application must be filed. Refunds may be granted provisionally, and any erroneous refunds can be corrected through re-crediting. Refund claims are resolved within 60 days, with interest payable on delays, and no refunds are issued for amounts under Rs. 1,000. Refunds can be withheld if they might adversely affect revenue due to ongoing proceedings or fraud.
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