Provide time limit for issuing FORM GST RFD-03 under Rule 2 GST Refund Rules : ICAI – GST Rules Issue 41

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 tRead More…