GST REFUND APPLICATION - RFD-02 ACKNOWLEDGEMENT NOT RECEIVED, Goods and Services Tax - GST

[Ram Ramachandran]

Dear Forum Experts, If GST-02 Acknowledgement is not received for a GST Refund application even after sending reminders via the refund module in GST portal and 2 months have passed what is the suggested "next step" ?

Is there an option to request for a personal hearing if the RFD-02 is delayed ?

Posts / Replies

[KASTURI SETHI]

Meet the higher officers of the department along with the proof of uploading the application for refund and  also copies of reminders uploaded/emailed.

[Shilpi Jain]

If its filed with central authorities try raising a ticket at CPGRAMS.

[RaamSrinivasan Kalpathi]

Rule 90(2) mandates issue of Ack. within 15 days from the date of filing of application if the same is complete in all respects.  Else, a deficiency communication shall be uploaded at the common portal.  Practically elucidating, I am of the opinion that the only reason for the delay could be because the case is 'red flagged' and under investigation with DGGI.  If that is so, no amount of shooting emails is going to elicit a response from the department.  There have been such cases gathering dust for over 2 years.  To ferret out the reasons for the delay, the options available are two fold, viz.

a)  Personally meet the judisdictional Suptt and politely seek the reasons, as opined by respected Shri.Kasthuriji, or

b) File a WP in the HC with a request to direct the department to process the refund application.  Usually filing a WP brings out the real reason for the reticence of the department in issuing an Ack.

Suggestion would be to attempt the first option and in the event it turns out to be a dead-end the only option will be to file a WP.

Thanks