GST
What a refund show cause notice RFD-08 means
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Facts
RFD-08 is a notice the officer must issue before rejecting a refund wholly or partly. It gives the reasons and asks you to reply in RFD-09 within 15 days. A proper reply can save the refund.
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 54(7), CGST Act 2017Refund order to be issued within 60 days of receipt of a complete application
Analysis
The officer then passes an order in RFD-06 after considering your reply and hearing you if needed. Example: RFD-08 proposes to reject Rs 3 lakh of a Rs 10 lakh refund because some invoices are not in GSTR-2B. Your RFD-09 should show those invoices are in 2B of later months or give supplier proof. Do not let the 15 days pass.
Conclusion
- Download the RFD-08 and note the reply date
- List each reason for proposed rejection
- Collect evidence against each
- File RFD-09 within 15 days
- Ask for a personal hearing
A Savvy can do this for you
Reply to refund deficiency memo RFD-03 and notice RFD-08
₹3,999
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