GST
Withdrawing a refund to correct and refile
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Facts
A refund application can be withdrawn in RFD-01W before a provisional refund order, final order, payment order, withholding order or RFD-08 notice is issued. Amounts debited are re-credited to the ledger.
Provisions and law
- Rule 90(5), CGST Rules 2017Applicant may withdraw a refund application in RFD-01W before specified stages
- 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
Analysis
Example: you filed for the wrong period and notice it the next day. Withdraw in RFD-01W, wait for re-credit, and file a correct application. Remember that withdrawal does not stop the two-year clock, so refile quickly. If a memo or notice has already been issued, respond to it instead.
Conclusion
- Check the status of the refund application
- If eligible, file RFD-01W
- Check re-credit in the ledger
- File the corrected application within the time limit
A Savvy can do this for you
Reply to refund deficiency memo RFD-03 and notice RFD-08
₹3,999
Get this doneAsk a Savvy on WhatsAppGeneral guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.