GST-Refund-RFD-03 and RFD-08

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This discussion concerns the time limit for filing a GST refund application, specifically regarding RFD-03 and RFD-08. The user filed a refund application on 30th June 2021, which was extended due to the pandemic. After receiving RFD-08 (deficiency memo) on 8th August 2021, they filed RFD-09 (objection) on 12th August 2021. The key question is whether the two-year period for the refund claim is calculated from the initial application date (30th June 2021) or the date of filing the response to the deficiency (12th August 2021). The advice suggests that the period from filing the initial claim until the deficiency notice is issued should be excluded, but filing the fresh application on 9th August 2021 might have been necessary. Supreme Court orders on limitation extensions are mentioned as potentially relevant, though their applicability to GST processes is debated.

Sharan KB

Sharan KB (Querist)
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13 August 2021 Dear sir/madam,

We have filed refund application on 30th June, 2021 for FIRC dated 14th April, 2019. The application filed as per extended due date, i.e., due date for such period was extended to 30th June, 2021.

In response to this application we have received RDF-08 on 8th Aug, 2021 and on 12 Aug we have filed RFD-09 as an objection.

Now relevant date i.e., for two years counting shall reckoned from 30th June or from 12 Aug(i.e fresh application in response deficiency)

The officer has argued that as per para 12 of circular No. 125/ 44/2019 even fresh application should be filed before 2 years (i.e application fled response to RFD-03)

Please help me in this background, any citation/s available on this to consider this good for refund.

Thank You in advance.

Udaya Chandran

Udaya Chandran (Expert)
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13 August 2021 As per the proviso to Rule 90(3) of CGST Rules, the time period from the date of filing refund claim in Form GST RFD-01 till the date of communication of the deficiency in Form GST RFD-03 by the proper officer, shall be excluded for the time limit of 2 years. The period from 30th June 2021 to 8th August 2021 shall be excluded in computing the time limit of 2 years.

In that case also, since you've filed the refund claim on the last date of the time limit, you will not be allowed to file a fresh application as the time limit expired on 9th Aug 2021 itself. You should have filed the fresh application on 9th August 2021 itself.

Sharan KB

Sharan KB (Querist)
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14 August 2021 Dear Sir,
Please help me if any judicial rulings are available so that benefit is given to the Assessee.

Thank you very much for your opinion.

Udaya Chandran

Udaya Chandran (Expert)
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14 August 2021 Please refer to the Supreme Court order with respect to extension of time limit:
Case Name : In Re Cognizance For Extension of Limitation Vs XXXX (Supreme Court of India)
Whereas, GST officials issued a circular that the time extension is applicable only to judicial proceedings like appeals but not to other process.

In order to avail the time limit as extended by the Supreme Court, you can file only writ, as per my opinion.

Udaya Chandran

Udaya Chandran (Expert)
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14 August 2021 https://cbic-gst.gov.in/pdf/157-13-2021-GST-Circular.pdf

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