# Refund rejection SCN (Rule 92(3), RFD-08): how to reply

Officer proposes to reject a refund claim wholly or partly

## Section and form names

- Sections: 54
- Forms: RFD-08, GST RFD-08, FORM GST RFD-08

## 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)

## Reply form

[FORM GST RFD-09: Reply to show cause notice](https://charterai.in/notice/form/gst-rfd09), filed through GST portal: RFD-09.

Fields:
- 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.

## Related law

- [Section 54, CGST Act, 2017](https://charterai.in/law/cgst-act-2017/54)

## FAQ

### 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.

Draft this reply: https://charterai.in/sign-up

Canonical: https://charterai.in/notice/gst-refund-rejection-scn-rule-92-3-rfd-08