Answer

1. F

   Facts

   Typical reasons are missing statements such as Statement 3 or 5, missing invoices or FIRCs, no undertaking or declaration, missing CA certificate where required, and bank account not validated. Wrong refund category is also common.

2. P

   Provisions and law

   • Rule 89, CGST Rules 2017Refund application in RFD-01 with the documents and statements prescribed for each refund type
   • Rule 90, CGST Rules 2017Acknowledgement in RFD-02 or deficiency memo in RFD-03 within 15 days; after a deficiency memo a fresh application is filed
3. A

   Analysis

   Each refund type has its own document list in Rule 89 and CBIC circulars. Example: for an export of services refund, you need the export invoices, FIRCs or BRCs, Statement 3, the LUT and an undertaking. For refunds above Rs 2 lakh in some categories, a CA certificate on unjust enrichment is needed. A checklist before filing avoids RFD-03.

4. C

   Conclusion

   1. 1Pick the correct refund category
   2. 2Use the document checklist for that category
   3. 3Upload statements in the portal format
   4. 4Validate the bank account before filing
   5. 5Review the application once before submission

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.