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CA Final · Indirect Tax Laws · Refunds

Kaveri Exports Pvt Ltd received a notice in FORM GST RFD-08 on 10 March and replied in FORM GST RFD-09 on 30 March. Interest on delayed refund is due under section 56. Under rule 94(2), how much of this period is excluded from the period of delay?

Five days are excluded. Rule 94(2) excludes only the time beyond fifteen days from receipt of the RFD-08 notice that the applicant takes to reply. The window ends on 25 March and the reply came on 30 March, so the excess is five days.

  1. ANil, as the whole reply period is counted as delay
  2. B20 days, being the entire time taken to reply
  3. C5 days, being the time taken beyond fifteen days of receipt of the noticeCorrect
  4. D15 days, being the time allowed for the reply

Explanation

Rule 94(2)(a) excludes any period beyond fifteen days of receipt of the RFD-08 notice that the applicant takes to furnish a reply. Notice on 10 March gives a 15-day window to 25 March. The reply on 30 March is 5 days late, so 5 days are excluded. Excluding all 20 days (option B) ignores the 15-day allowance.

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