https://www.taxtmi.com/acts?id=28431 Deficiencies must be communicated electronically in FORM GST RFD-03, requiring a fresh application after rectification. If neither an acknowledgement nor a deficiency communication is issued within ten days of filing, the application is deemed acknowledged and FORM GST RFD-02 is made available through the portal. For a fresh claim filed after rectification, the period from filing the original claim to communication of deficiencies is excluded from the two-year period under section 54(1). Upon withdrawal, amounts debited from the electronic credit or cash ledger when filing the refund application are credited back to the ledger from which they were debited. en-us Thu, 29 Jun 2017 13:18:10 +0530 Wed, 04 Nov 2026 15:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28431 Deficiencies must be communicated electronically in FORM GST RFD-03, requiring a fresh application after rectification. If neither an acknowledgement nor a deficiency communication is issued within ten days of filing, the application is deemed acknowledged and FORM GST RFD-02 is made available through the portal. For a fresh claim filed after rectification, the period from filing the original claim to communication of deficiencies is excluded from the two-year period under section 54(1). Upon withdrawal, amounts debited from the electronic credit or cash ledger when filing the refund application are credited back to the ledger from which they were debited. Act-Rules GST Thu, 29 Jun 2017 13:18:10 +0530 https://www.taxtmi.com/acts?id=28431