Procedure after submitting refund application :
Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in form GST RFD-02 shall be made available to the applicant through the Common Portal electronically, clearly indicating the date of filing of the claim – Rule 2(1) of Refund Rules.
The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within fifteen days of filing of the said application, scrutinize the application for its completeness and where the application is found to be complete in terms of sub-rule (2), (3) and (4) of rule 1, an acknowledgement in form GST RFD-02 shall be made available to the applicant through the Common Portal electronically, clearly indicating the date of filing of the claim for refund. – Rule 2(2) of Refund Rules.
Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant in form GST RFD-03 through the Common Portal electronically, requiring him to file a refund application after rectification of such deficiencies – Rule2(3) of Refund Rules.
Where deficiencies have been communicated in form GST RFD-03under the SGST Rules, the same shall also deemed to have been communicated under this Rule along with deficiencies communicated under rule 2(3) – Rule 2(4) of Refund Rules [and vice versa]