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rejection of refund applciat, Goods and Services Tax - GST

Issue Id: - 115692
Dated: 20-11-2019
By:- Richa Goyal

rejection of refund applciat


  • Contents

We had filed a refund claim for double payment of GST. The department has issued a deficiency memo but it is not visible on the website.

On visit to the GST department, we were informed that we had to explain the reason of refund and this refund application has been rejected.

When there is a deficiency memo, how can the refund application be rejected.

Kindly guide how to go about this issue?.

Posts / Replies

Showing Replies 1 to 3 of 3 Records

Page: 1


1 Dated: 20-11-2019
By:- PAWAN KUMAR

you may file fresh refund application. As per rule 90 (3) of CGST Rule, if any deficiency memo is issued in respect of refund application, then taxpayer need to file fresh application becuase action on the GST Portal on ARN has already been done by proper officer and now taxpayer has to submit fresh application/ARN for further processing of refund.


2 Dated: 20-11-2019
By:- KASTURI SETHI

I support the views of Sh.Pawan Kumar Ji.


3 Dated: 22-11-2019
By:- PAWAN KUMAR

Detailed procedure for reund has been prescribed in Circular issued very recently CBIC Circular No. 125/44/2019-GST dated 18.11.2019. please read the para 5.


Page: 1

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