Answer

1. F

   Facts

   RFD-03 means the officer found your refund application incomplete, such as a missing document or statement. It is not a rejection. You must fix the deficiency and file a fresh refund application.

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

   The officer must issue RFD-03 within 15 days of filing; otherwise the application is treated as complete and should be acknowledged in RFD-02. Example: an exporter files for Rs 8 lakh refund without FIRCs; RFD-03 lists 'FIRC not uploaded'. He uploads them with a fresh RFD-01. If the memo is wrong, he can respond and ask the officer to withdraw it.

4. C

   Conclusion

   1. 1Download the RFD-03 and read each deficiency
   2. 2Collect the missing documents or statements
   3. 3File a fresh RFD-01 with the corrections
   4. 4Keep the original ARN reference

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