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CA Final · Indirect Tax Laws · Refunds

Meera Pharma Ltd. filed a refund application. The proper officer issued a deficiency-type notice in FORM GST RFD-08 under rule 92(3), received by Meera Pharma on 1 April. Meera Pharma filed its reply in FORM GST RFD-09 on 26 April, that is 25 days after receipt. Under rule 94(2), how many days are excluded from the period of delay for computing interest?

Ten days are excluded. Rule 94(2)(a) leaves out only the time beyond fifteen days from receipt of the RFD-08 notice that the applicant takes to reply. The reply took twenty-five days, so twenty-five minus fifteen gives ten days excluded from the period of delay for interest.

  1. A25 days
  2. B15 days
  3. C10 daysCorrect
  4. DNil, since the reply was filed within 30 days

Explanation

Rule 94(2)(a) excludes only the period beyond fifteen days of receipt of the RFD-08 notice that the applicant takes to furnish the reply. The reply took 25 days, so 25 - 15 = 10 days are excluded. Excluding the full 25 days ignores the fifteen-day allowance, and no 30-day relief exists in the rule.

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