- If there are any deficiencies in the refund application, then the
proper officer requires the applicant to file a fresh refund application
rectifying such deficiencies. But by the time order is passed by the officer or
fresh application is filed, time limits for refund application might have
expired. To avoid this issue, proviso has been inserted that the time between
date of filing refund application and the date of communication of deficiencies
shall be excluded.
Rule facilitating the withdrawal of refund application has been inserted. The grounds for withdrawal may be on account of filing by mistake, filing under wrong category, filing with wrong details and others.
On filing the withdrawal of refund application, any amount debited by the applicant from electronic credit ledger or electronic cash ledger, as the case may be, while filing application for refund, will be credited back to the ledger from which such debit was made.
Now it is not necessary for an officer to pass an order giving details, if the amount of refund is completely adjusted against any outstanding demand under the Act or under any existing law.
If the refund is to be withheld for any reasons, officer has to pass an order in
Part BPart A of FORM GST RFD- 07.If the proper officer or the Commissioner is satisfied that the refund is no longer liable to be withheld, he may pass an order for release of withheld refund in Part B of FORM GST RFD- 07.
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