Rule 90 of CGST Rules -Acknowledgement

Rule 90 of CGST Rules -Acknowledgement

(updated as on 15.11.2017)

(1) Where the application relates to a claim for refund from theelectronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be madeavailable to the applicant through the common portal electronically, clearly indicating thedate of filing of the claim for refund and the time period specified in sub-section (7) ofsection 54 shall be counted from such date of filing. (2) The application for refund, other than claim for refund from electronic cash ledger,shall be forwarded to the proper officer who shall, within a period of fifteen days of filing ofthe said application, scrutinize the application for its completeness and where the applicationis found to be complete in terms of sub-rule (2), (3) and (4) of rule 89, an acknowledgementin FORM GST RFD-02 shall be made available to the applicant through the common portalelectronically, clearly indicating the date of filing of the claim for refund and the time periodspecified in sub-section (7) of section 54 shall be counted from such date of filing. (3) Where any deficiencies are noticed, the proper officer shall communicate thedeficiencies to the applicant in FORM GST RFD-03 through the common portalelectronically, requiring him to file a fresh refund application after rectification of suchdeficiencies. (4) Where deficiencies have been communicated in FORM GST RFD-03 under theState Goods and Service Tax Rules, 2017, the same shall also deemed to have beencommunicated under this rule along with the deficiencies communicated under sub-rule (3).

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CHAPTER X

REFUND

Chapter Xof CGST Rules, 2017 consists of nine rules relating to REFUNDRULES under the GST regime. All this rules are available for your ready reference. Rule 89 :Application for refund of tax, interest, penalty, fees or any other amount Rule 90 :Acknowledgement Rule 91 :Grant of provisional refund Rule 92 :Order sanctioning refund Rule 93 :Credit of the amount of rejected refund claim Rule 94 :Order sanctioning interest on delayed refunds Rule 95 :Refund of tax to certain persons Rule 96 :Refund of integrated tax paid on goods exported out of India Rule 96A :Refund of integrated tax paid on export of goods or services under bond or Letterof Undertaking. Rule 97 :Consumer Welfare Fund Rule 97A :Manual filing and processing