Answer

GST

Replying to RFD-08 show cause on a refund

Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.

  1. Facts

    Before rejecting a refund wholly or partly, the officer must issue a notice in RFD-08 under Rule 92(3), and you reply in RFD-09 within 15 days. The officer must consider the reply and give a hearing before an adverse order.

  2. Provisions and law

    • Rule 92, CGST Rules 2017Final refund order RFD-06, adjustment RFD-07 and notice RFD-08
    • Sec 75(4), CGST Act 2017Personal hearing must be given if requested or if an adverse decision is planned

  3. Analysis

    Common RFD-08 grounds are formula errors, capital goods in net ITC, missing FIRC or suspected supplier issues. Answer each ground with documents and a short computation. If the officer still rejects, the order in RFD-06 can be appealed within three months. Ask for a personal hearing in the reply.

  4. Conclusion

    1. List every ground in RFD-08
    2. Prepare documents and a corrected computation for each
    3. File RFD-09 within 15 days and request a hearing
    4. Attend the hearing with a summary note

A Savvy can do this for you

Refund of ITC on exports without payment of tax, RFD-01

₹4,999

Get this doneAsk a Savvy on WhatsApp

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

People also ask