Form RFD-08 is also known as notice for rejection of the application for refund. This form provides information about the reason why form RFD-01 and RFD-01A are rejected.
The GST Refund Application is applied in RFD-01 and RFD-01A of which the acknowledgement is received in Form RFD 02. The Form RFD 03, which is the deficiency memo, suggests any pending/ missing status in the application. Form RFD 04 is the provisional refund order after which Form RFD 05, the payment advice is issued. It is followed by the Final Refund Order in Form RFD 06, while Form RFD-07 is an order for complete adjustment of sanctioned GST Refund.
Following are the details of form RFD-08:
The form starts with Show Cause No.
The body of this notice begins with the application reference number (ARN), date, acknowledgement number and date.
The reasons for inadmissibility of refund are provided in a table given in the notice.
The reasons to be entered are available in the drop-down. However, if the officer wants to enter any other reasons then he can do so by using the “Other” option.
If the applicant wants to reply to this notice then he can do so within 15 days from the date of service of this notice by using RFD-09.
It is important to note that the applicant is required to appear before the undersigned on a prefixed date and time as mentioned in the form. If the applicant fails to do so then the case will be decided ex parte on the basis of available records and on merits.
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