Format of Form RFD-02 – Acknowledgment of Refund

In a previous article, we had discussed the statements to be annexed with the application for refund. In this article, we will cover the acknowledgment available on the common portal (RFD-02)  and the details of the form used for communication in the case of any discrepancy found by the proper officer in the application for refund.

Latest Update

21st December 2021
From 1st January 2022, CBIC made the aadhaar authentication mandatory to apply for a refund under the CGST Rules 89 (Excess tax, interest, penalty, fees paid) and 96 (IGST paid on goods or services exported out of India) in RFD-01.

1st May 2021
Where the time limit to pass orders for rejecting any refund claim fully or partly falls between 15th April 2021 and 30th May 2021, it is extended. The extended time limit shall be later of two dates:
(1) 15 days after reply to the notice OR
(2) 31st May 2021

An acknowledgment covered under the form RFD-02 is available on the common portal for applicants. This acknowledgment will be auto-populated on the common portal after the application of refund is filed using the form GST RFD-01. The following details are covered in the acknowledgment after you file the application for refund:

1. Acknowledgement number
2. Date of issue of acknowledgment for the application of refund filed
3. GSTIN/UIN/Temporary ID
4. Name of the applicant
5. Details of the jurisdiction (Center/State/Union Territory) under which the acknowledgment is issued
6. Form number 
7. Name of the authorized signatory for the mentioned GSTIN 
8. Tax period for which the application for refund is filed
9. Date and time of the filing of the application for refund
10. The reason for filing the application for refund

Refund is provided for the ITC available or the excess tax paid under CGST, SGST, UTGST, IGST, and Cess. Refunds are also further categorized under different minor heads like tax, interest, penalty, fees, and others. The acknowledgment will also show the major and minor categories under which the refund is claimed.

Deficiency Memo for Refund Applications

When a discrepancy is found in the details provided by the applicant in the refund application, the proper officer will issue a deficiency memo under the form GST RFD-03. The discrepancy can either be in the amount of refund claimed or in the choice of the category under which refund is claimed (like penalty, CGST, SGST or ITC).

Refund application reference number and date of filing the refund application would be mentioned in the deficiency memo. There will be a drop down multi-select option from which proper officer would choose the reason for deficiency and any other reason would be entered by proper officer manually.

The memo would be digitally signed by the proper officer.The deficiency memo will mention the refund application reference number and the date of filing the refund application. There will be a drop-down multi-select option from which the proper officer would choose the reason for deficiency, and any other reason would be entered by the proper officer manually. The memo would be digitally signed by the proper officer.

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