https://www.taxtmi.com/acts?id=24219 Refund acknowledgement must be provided electronically via the Common Portal in FORM GST RFD-02, and the statutory time period under section 54(7) is counted from that filing date. The proper officer shall scrutinize non electronic cash ledger refund applications for completeness and issue the same acknowledgement when complete; exports of goods attract expedited acknowledgement. Deficiencies are to be communicated through FORM GST RFD-03 electronically, and deficiencies communicated under CGST/SGST rules are also deemed communicated under this rule. en-us Mon, 03 Apr 2017 13:27:39 +0530 Fri, 19 May 2017 11:29:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24219 Refund acknowledgement must be provided electronically via the Common Portal in FORM GST RFD-02, and the statutory time period under section 54(7) is counted from that filing date. The proper officer shall scrutinize non electronic cash ledger refund applications for completeness and issue the same acknowledgement when complete; exports of goods attract expedited acknowledgement. Deficiencies are to be communicated through FORM GST RFD-03 electronically, and deficiencies communicated under CGST/SGST rules are also deemed communicated under this rule. Act-Rules Bills Mon, 03 Apr 2017 13:27:39 +0530 https://www.taxtmi.com/acts?id=24219