REFUND ON EXPORT OF SERVICES WITHOUT PAYMENT OF IGST

This query is : Resolved

S. RAVICHANDRAN (Querist)
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09 July 2024 One of our client applied refund on export of services without payment of IGST. The GST Authorities issued deficieny memo after 45 days for four ARNs. Now we are unable to file again the refund for the same periods due to the following messages displays while initiated to file the refund application.
Error : Deficiency Memo (GST RFD-03) has been issued for previous period/s. Please file refund application for previous period/s before filing for the selected period.

Please let me know how to solve the problem.

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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20 July 2025 This error occurs because the GST portal requires you to clear the refund deficiency for previous periods before filing a new refund application for the selected period.

Here's how to resolve the issue:
Check the Deficiency Memo(s):
Go to the Refund Dashboard on the GST portal and check the status of the refund applications for the previous periods for which deficiency memos (RFD-03) were issued.
Respond to Deficiency Memo:
You need to upload the required documents or provide clarifications as mentioned in the deficiency memo for those previous periods.
Once the deficiency is resolved, the refund for those periods can be processed.
Re-file or Rectify Previous Refund Applications:
If the previous refund applications were rejected or returned, you may need to re-submit or file a fresh refund application for those periods.
Make sure all the required information and documents are correctly uploaded.
After Clearing Previous Period Refunds:
Once the previous periods’ refund issues are cleared (i.e., either the refund is sanctioned or the application is properly resubmitted), you will be able to file refund applications for the current selected period.
Summary:
The GST portal enforces sequential processing of refund claims.
You must resolve or file refund for previous periods first.
Check and act on deficiency memos for earlier periods on the portal.
Once cleared, you can file refund for the desired period.

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