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Most deficiency memos and notices come from missing documents, mismatched figures and risky supplier credit. A pre-filing check of documents, returns and suppliers avoids most of them.
GST
Avoiding refund deficiency memos next time
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Provisions
Rule 89, CGST Rules 2017; Rule 90, CGST Rules 2017; Rule 92(3), CGST Rules 2017
Analysis
Example: an exporter files a monthly refund of Rs 5 lakh. A checklist covering correct category, period within one financial year, LUT on record, Statement 3 or 5, FIRC mapping, GSTR-1 and 3B match, supplier status in Annexure B and a validated bank account cuts deficiency memos sharply. Keep a refund file per period.
Close
- Use a category-wise refund document checklist
- Match return data with the refund statements
- Remove risky supplier credit before filing
- Validate the bank account
- Keep a refund file for each period
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