FUNCTIONS OF RANGE AND DIVISION OFFICERS IN REFUND PROCESSING

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....hapter IX of CGST Rules, 2017. (ii) The acknowledgement for the complete application in FORM GST RFD-02 to be issued electronically based on the documents so received from the common portal as per Rule 90 of CGST Rules, 2017. (iii) In case there is any deficiency in the application, a Deficiency Memo has to be issued in FORM GST RFD-03, within 15 days from the date of filing a refund applicati....

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....pplicant, as specified in Rule 92 of CGST Rules, 2017. (vii) After considering the reply filed, an order may be issued electronically in FORM GST RFD-06, sanctioning the amount of refund in whole or part or rejecting the refund claim, as the case may be, as per Rule 92 of CGST Rules, 2017. (viii) If a registered person claims refund of any amount of tax wrongly paid or paid in excess for which....