Answer

1. F

   Facts

   A deficiency memo in RFD-03 under Rule 90(3) means the application is treated as incomplete. You correct the deficiency and file a fresh application. Circular 37/11/2018-GST says only one deficiency memo should be issued per application.

2. P

   Provisions and law

   • Rule 90, CGST Rules 2017Acknowledgement RFD-02 or deficiency memo RFD-03 for refund applications
   • Circular 37/11/2018-GSTClarifications on export refunds: BRC or FIRC for services, lower of invoice and shipping bill value, one deficiency memo
3. A

   Analysis

   The credit debited for the first claim is re-credited when the memo issues, so the fresh claim can debit it again. Read every point in the memo and fix all of them at once, because a second memo is a further delay. Check that the fresh claim is still inside the two-year window for the earliest invoice.

4. C

   Conclusion

   1. 1Download RFD-03 and list every deficiency
   2. 2Check the ledger shows the re-credit
   3. 3Fix documents and figures for every point
   4. 4File a fresh RFD-01 for the same period
   5. 5Keep the earlier ARN and memo on record

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