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Acknowledgement

Rule 2 - Final Rules - REFUND - Goods and Services Tax - Rule 2 - 2. (1) Where the application relates to a claim for refund from the electronic cash ledger, an in FORM GST RFD-02 shall be made available to the applicant through the Common Portal ele .....

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tronic cash ledger, shall be forwarded to the proper officer who shall, within fifteen days of filing of the said application, scrutinize the application for its completeness and where the application is found to be complete in terms of sub-rule (2), .....

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54 shall be counted from such date of filing. Provided that where the claim for refund of integrated tax is on account of export of goods, the acknowledgment shall be issued within a period of three days of filing of such claim. (3) Where any defici .....

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