Time Limit for communicating deficiencies in form GST RFD-03 by proper officer

Rule 2(3) of the draft GST Refund Rules provide that where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant in FORM GST RFD-03 through the Common Portal electronically, requiring him to file a refund application after rectification of such deficiencies. However, the time limit for issuing FORM GST RFD-03 by proper officer has not been provided and only time limit of 15 days is provided for issuing acknowledgement FORM GST RFD-02.

Suggestion

It is suggested that time limit for issuing FORM GST RFD-03 by proper officer be provided for.

Source ICAI Suggestions on GST Rules Submitted to Govt of India