Find
A deficiency memo in RFD-03 under Rule 90(3) means the application is treated as incomplete. You correct the deficiency and file a fresh application. Circular 37/11/2018-GST says only one deficiency memo should be issued per application.
GST
Deficiency memo RFD-03 on an export refund
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Provisions
Rule 90, CGST Rules 2017; Circular 37/11/2018-GST
Analysis
The credit debited for the first claim is re-credited when the memo issues, so the fresh claim can debit it again. Read every point in the memo and fix all of them at once, because a second memo is a further delay. Check that the fresh claim is still inside the two-year window for the earliest invoice.
Close
- Download RFD-03 and list every deficiency
- Check the ledger shows the re-credit
- Fix documents and figures for every point
- File a fresh RFD-01 for the same period
- Keep the earlier ARN and memo on record
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