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      <description>A Deficiency Memo template (Form GST RFD-03) notifies a refund applicant that their refund application under the statutory refund procedure contains listed deficiencies, selected from a reason dropdown or entered as &quot;Other.&quot; It references the applicant&#039;s GSTIN/UIN/Temporary ID, ARN and date, and records the issuing proper officer&#039;s signature, name, designation and office address. The memo instructs the applicant to rectify the deficiencies and file a fresh refund application after correction.</description>
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