Refund rejection SCN (Rule 92(3), RFD-08): how to reply
Officer proposes to reject a refund claim wholly or partly
- Section
- 54
- Form names
- RFD-08, GST RFD-08, FORM GST RFD-08
- Time to reply
- 15 days from service
- Reply goes on
- FORM GST RFD-09: Reply to show cause notice
What the notice is
Officer proposes to reject a refund claim wholly or partly
Filed through GST portal: RFD-09.
Time limit to reply
15 days from service. Set by the statute or rules; counted from service.
- 15 days from service, or the alternate period the officer specifies (Rule 92(3), form text)
Prescribed reply form
FORM GST RFD-09: Reply to show cause notice, filed through GST portal: RFD-09.
| Field | How it is filled |
|---|---|
| Reference No. of Notice | Filled from the notice and your records |
| Date of issue | Filled from the notice and your records |
| GSTIN / UIN | Filled from the notice and your records |
| Name of business (Legal) | Filled from the notice and your records |
| Trade name, if any | Filled from the notice and your records |
| Reply to the notice | Written in the reply |
| List of documents uploaded | Written in the reply |
| Verification: name | Filled from the notice and your records |
| Verification: designation or status | Filled from the notice and your records |
| Verification: place | Filled from the notice and your records |
| Verification: date | Filled from the notice and your records |
What the reply must include
- point-wise rebuttal matching each ground stated in RFD-08
- s.54 eligibility conditions addressed for each contested ground
- Circular 125/44/2019-GST referenced where the ground concerns refund procedure/documentation
- documentary proof of eligibility, indexed
Reply outline
Work strictly against RFD-08's own stated grounds for proposed rejection, reply point-wise to each one, addressing the s.54 eligibility conditions and Circular 125/44/2019-GST where it bears on the specific ground (e.g. inverted duty structure, zero-rated supply, documentation). This is a refund-eligibility dispute, so case law on the specific ground is usually worth citing when a source is available.
Preliminary submissions
Identify the taxpayer, GSTIN, refund ARN and the RFD-08 reference.
Ground-wise rebuttal
Point-wise reply to each ground of proposed rejection stated in RFD-08, addressing the s.54 eligibility conditions.
Documents relied on
Documentary proof of refund eligibility referenced against Circular 125/44/2019 where relevant.
Prayer
Request the refund be sanctioned in full, or in the alternative to the extent conceded.
FAQs
What is a Refund rejection SCN (Rule 92(3), RFD-08)?
Officer proposes to reject a refund claim wholly or partly
What is the time limit to reply to a Refund rejection SCN (Rule 92(3), RFD-08)?
15 days from service. Set by the statute or rules; counted from service.
How is the reply to a Refund rejection SCN (Rule 92(3), RFD-08) filed?
On FORM GST RFD-09: Reply to show cause notice, through GST portal: RFD-09.
What should the reply include?
Point-wise rebuttal matching each ground stated in RFD-08; S.54 eligibility conditions addressed for each contested ground; Circular 125/44/2019-GST referenced where the ground concerns refund procedure/documentation; Documentary proof of eligibility, indexed.
14 days free · No card required
This page summarises the notice type for chartered accountants and is not legal advice. Check the notice and the notified text before you file.