FUNCTIONS OF RANGE AND DIVISION OFFICERS IN REFUND PROCESSING

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..... Chapter IX of CGST Rules, 2017. (ii) The acknowledgement for the complete application in FORM GST RFD-02 to be issued electronically based on the documents so received from the common portal as per Rule 90 of CGST Rules, 2017. (iii) In case there is any deficiency in the application, a Deficiency Memo has to be issued in FORM GST RFD-03, within 15 days from the date of filing a refund applicat .....

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..... applicant, as specified in Rule 92 of CGST Rules, 2017. (vii) After considering the reply filed, an order may be issued electronically in FORM GST RFD-06, sanctioning the amount of refund in whole or part or rejecting the refund claim, as the case may be, as per Rule 92 of CGST Rules, 2017. (viii) If a registered person claims refund of any amount of tax wrongly paid or paid in excess for whic .....

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..... t payment of Integrated tax has furnished a bond or a Letter of Undertaking in FORM GST RFD-11, binding himself to pay the tax due along with the interest specified as per Section 50(1) of CGST Act, 2017. (xii) The Range Officer has to check the ITC eligibility and data of zero rated supplies, if such verification is required. (xiii) The records of the receipt of refund applications received a .....

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