Form RFD-09 is also known as Reply to Show Cause Notice. This is the reply by applicant on form RFD-08 issued by the concerned government officer.
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 and, Form RFD-08 the notice for rejection of the application for refund.
Following are the details of form RFD-09:
The form starts with the Reference No. of Notice, followed by the three basic details of applicant GSTIN, Legal Name and Trade Name, if any.
Even after officer says that the applicant is not eligible to take refund, there could be some reasons due to which the applicant still wants to claim refund. The applicant is required to mention these reasons in the fifth point of the form.
The reasons should be supported with some documents. The list of such documents should be provided in point number 6.
The last point relates to the declaration by the applicant stating that the information is true and correct.
IRIS GST helps all its readers with its premium product – IRIS Sapphire which is a cloud-based GST Return Filing Software and has advanced reconciliation module with strong reconciliation rules like match invoices across FY, beyond invoice number, fuzzy logic and user-defined tolerance that helps you completely match your purchase data with GSTR 2A and maximize your ITC.