GST
Personal hearing in a refund case
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Facts
Yes. Before rejecting a refund, the officer should give you an opportunity of hearing. You can request it in your RFD-09 reply and attend with your CA.
Provisions and law
- Rule 92(3), CGST Rules 2017Before rejecting a refund wholly or partly, a notice in RFD-08 is issued and the applicant replies in RFD-09 within 15 days
- Sec 75(4), CGST Act 2017Opportunity of hearing where an adverse decision is contemplated
Analysis
A hearing helps where figures need explaining, such as turnover formulas or invoice mapping. Example: a 30-minute hearing where you walk the officer through the turnover reconciliation can save a Rs 2 lakh cut. Carry a short note and the key documents, and send a written summary after the hearing.
Conclusion
- Request a hearing in RFD-09
- Prepare a short note and paper book
- Attend yourself or authorise a representative
- Send a summary after the hearing
A Savvy can do this for you
Reply to refund deficiency memo RFD-03 and notice RFD-08
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