Answer

1. F

   Facts

   After RFD-03, you file a fresh refund application in RFD-01 for the same period and category, fixing the deficiencies. Amounts debited from the credit ledger for the first application are re-credited when the memo is issued.

2. P

   Provisions and law

   • 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
   • Rule 89, CGST Rules 2017Refund application in RFD-01 with the documents and statements prescribed for each refund type
3. A

   Analysis

   Go to Services, Refunds, Application for Refund, choose the same type and period, fill the details again and upload all documents, including the ones that were missing. Example: Rs 6 lakh ITC refund was debited from the credit ledger on the first filing; after RFD-03 it is credited back, and you debit it again on refiling. Check the ledger before refiling.

4. C

   Conclusion

   1. 1Check the credit or cash ledger for re-credit
   2. 2Open Application for Refund and select the same type and period
   3. 3Fill details and upload all documents
   4. 4Mention the earlier ARN and memo in the cover letter
   5. 5Submit and track the new ARN

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