Find
The time between filing the original application and receiving RFD-03 is excluded when computing the two-year limit for the fresh application. Courts have also held that a rectified application continues the original claim.
GST
Two-year limit after an RFD-03
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Provisions
Sec 54(1), CGST Act 2017; Rule 90(3), Explanation, CGST Rules 2017
Analysis
Example: relevant date 1 November 2024, two years end 31 October 2026. You filed on 1 October 2026 and got RFD-03 on 14 October 2026. The 13 days are excluded, so the fresh application can be filed up to about 13 November 2026. The Gujarat High Court in 2025 held that a rectified application is a continuation of the original timely claim. Still, refile quickly.
Close
- Note the relevant date and the original filing date
- Compute the period excluded until RFD-03
- File the fresh RFD-01 within the extended date
- Mention the original ARN and RFD-03 in the new application
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