GST Form RFD 03 deficiency memo or communication form where export refund application
deficiencies are noticed. Issued Vide Circular No. 37/11/2018-GST dt.15.03.2018. Circular reads as:
6. Deficiency memo: It may be noted that if the application for refund is complete in terms of sub-rule (2),
(3) and (4) of rule 89 of the CGST Rules, an acknowledgment in FORM GST RFD 02 should be issued.
Rule 90 (3) of the CGST Rules provides for communication in FORM GST RFD 03 (deficiency memo)
where deficiencies are noticed. The said sub-rule also provides that once the deficiency memo has
been issued, the claimant is required to file a fresh refund application after the rectification of the
6.1 In this connection, a clarification has been sought whether with respect to a refund claim, deficiency
a memo can be issued more than once. In this regard rule, 90 of the CGST Rules may be referred to,
wherein it has been clearly stated that once an applicant has been communicated the deficiencies in
respect of a particular application, the applicant shall furnish a fresh refund application after
rectification of such deficiencies.
It is, therefore, clarified that there can be only one deficiency memo for one refund application
and once such a memo has been issued, the applicant is required to file a fresh refund application,
manually in FORM GST RFD 01A.
This fresh application would be accompanied with the original ARN, debit entry number generated
originally and a hard copy of the refund application filed online earlier. It is further clarified that once
an application has been submitted afresh, pursuant to a deficiency memo, the proper officer will not
serve another deficiency memo with respect to the application for the same period, unless the
deficiencies pointed out in the original memo remain unrectified, either wholly or partly, or any other
substantive deficiency is noticed subsequently.