GST
Appeal if a cash ledger refund is rejected
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Facts
Yes. A refund order in RFD-06 can be appealed in APL-01 within three months of communication under Sec 107(1), with one more month for sufficient cause.
Provisions and law
- Sec 107(1), CGST Act 2017Appeal to the Appellate Authority within three months of the order
- Sec 107(4), CGST Act 2017Further one month allowed for sufficient cause
- Rule 92, CGST Rules 2017Final refund order RFD-06, adjustment RFD-07 and notice RFD-08
Analysis
Rejections of excess cash refunds are often on time limit or procedural grounds. Circular 166/22/2021-GST on time limit and proof of the ledger balance are usually strong grounds. Compare the effort of appeal with a fresh claim where the defect was yours.
Conclusion
- Read the rejection reasons
- Check if a fresh claim fixes the problem
- If not, draft appeal grounds with Circular 166/22/2021-GST where relevant
- File APL-01 within three months
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Refund of excess cash ledger balance
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