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CA Final · Indirect Tax Laws · Refunds

Anand Machinery Ltd. filed a refund application on 1 March. On 20 March the officer issued a deficiency-type notice in FORM GST RFD-08 under rule 92(3), which the company received on 20 March. The company filed its reply in FORM GST RFD-09 on 10 April, i.e. 21 days after receipt of the notice. Under rule 94(2), how many days are excluded from the period of delay in respect of this reply?

Six days are excluded. Rule 94(2)(a) excludes only the time taken beyond fifteen days from receipt of the FORM GST RFD-08 notice to reply in FORM GST RFD-09. The company replied after 21 days, so the excess of 6 days is left out of the delay for interest.

  1. A21 days, the whole time taken to reply
  2. B15 days, the time allowed for reply
  3. C6 days, the time taken beyond fifteen days of receipt of the noticeCorrect
  4. DNo days, as the exclusion applies only to bank account delays

Explanation

Rule 94(2)(a) excludes any period of time beyond fifteen days of receipt of notice in FORM GST RFD-08 that the applicant takes to furnish a reply in FORM GST RFD-09 or submit additional documents. The reply was given after 21 days, so 21 - 15 = 6 days are excluded. Option 0 wrongly excludes the first fifteen days too, and the exclusion is not limited to bank issues.

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