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CA Final · Indirect Tax Laws · Refunds

Meghna Pharma Ltd applied for a GST refund. The proper officer issued a notice in FORM GST RFD-08 on 5 March, which the company received that day. The company filed its reply in FORM GST RFD-09 on 30 March. Under rule 94(2), how many days are excluded from the period of delay for computing interest?

Ten days are excluded. Rule 94(2) excludes only the time taken beyond fifteen days of receiving the RFD-08 notice. The company took 25 days to reply, so the excess over fifteen days, which is ten days, is left out of the delay period for interest.

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

Explanation

Rule 94(2)(a) excludes any period of time beyond fifteen days of receipt of the RFD-08 notice that the applicant takes to furnish the reply. From 5 March to 30 March is 25 days. Excluding the first 15 days allowed, 25 - 15 = 10 days are excluded. Excluding all 25 days is wrong because the first fifteen days are not excluded.

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