Deficiency Memos, Rejection, Re-credit and Appeal
A deficiency memo is not a query, it kills the application and requires a fresh one, and the only reason clients survive it is a proviso inserted in 2022 that stops the clock while the memo is outstanding.
- 7 pages
- 92
- Word and PDF
- 13 September 2026
The 3 formats inside
- 1Reply to a deficiency memo in Form GST RFD-03, with the fresh applicationRule 90(3) · Circular 125/44/2019-GSTOn its own₹149
- 2Reply in Form GST RFD-09 to a show cause notice in Form GST RFD-08, version 1, limitationRule 92(3) · s.54(1) · Explanation 2 to s.54On its own₹149
- 3Reply in Form GST RFD-09 to a show cause notice in Form GST RFD-08, version 2, exclusion of input services and the formulaRule 89(4) · Rule 89(5) · Circular 173/05/2022-GST · Circular 147/03/2021-GSTOn its own₹149
Read the opening
The first part of “Reply to a deficiency memo in Form GST RFD-03, with the fresh application”, as it downloads. Blanks are highlighted.
On the letterhead of the applicant — to be uploaded as a supporting document with the FRESH application in Form GST RFD-01
To
The [Assistant / Deputy Commissioner] of [Central / State] Tax
[Range / Ward], [Division], [Commissionerate]
Sub: Fresh application in Form GST RFD-01 consequent upon the deficiency memo in Form GST RFD-03 bearing Reference No. [Reference number of the deficiency memo in Form GST RFD-03] dated [Date of the deficiency memo] — original ARN [ARN of the original refund application] dated [Date of the original refund application] — GSTIN [Taxpayer's GSTIN]