Acknowledgement
Rule 90 of the CGST Rules
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Acknowledgement in RFD-02 within fifteen days of a complete application; deficiencies are communicated in RFD-03, and the time from filing to the deficiency memo is excluded from the two-year limitation, so a fresh application after a memo is not time barred.
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The exact words of the law
2,694 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(1) Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section
(7) of section 54 shall be counted from such date of filing.
(2) The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of the said application, scrutinize the application for its completeness and where the application is found to be complete in terms of sub-rule (2),
(3) and (4)of rule 89 , an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section
(7) of section 54 shall be counted from such date of filing.
(3) Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant in FORM GST RFD-03 through the common portal electronically, requiring him to file a fresh refund application after rectification of such deficiencies. 1 [ Provided that the time period, from the date of filing of the refund claim in FORM GST RFD-01 till the date of communication of the deficiencies in FORMGST RFD-03 by the proper officer, shall be excluded from the period of two years as specified under subsection
(1) of Section 54, in respect of any such fresh refund claim filed by the applicant after rectification of the deficiencies.]
(4) Where deficiencies have been communicated in FORM GST RFD-03 under the State Goods and Service Tax Rules, 2017, the same shall also deemed to have been communicated under this rule along with the deficiencies communicated under sub-rule (3). 1 [
(5) The applicant may, at any time before issuance of provisional refund sanction order in FORM GST RFD-04 or final refund sanction order in FORM GST RFD-06 or payment order in FORM GST RFD-05 or refund withhold order in FORM GST RFD-07 or notice in FORM GST RFD-08 , in respect of any refund application filed in FORM GST RFD-01 , withdraw the said application for refund by filing an application in FORM GST RFD-01W .
(6) On submission of application for withdrawal of refund in FORM GST RFD-01W , any amount debited by the applicant from electronic credit ledger or electronic cash ledger, as the case may be, while filing application for refund in FORM GST RFD-01 , shall be credited back to the ledger from which such debit was made.]
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2021-05-18 · Inserted
15/2021-CTdated18
Inserted vide Notification No. 15/2021-CT dated 18.05.2021 .
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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