FORM-GST-RFD-03
[See Rule 90(3)]
Deficiency Memo
To
________(GSTIN/ UIN/ Temporary ID)
________(Name)
_________(Address)
Subject: Refund Application Reference No. (ARN).........Dated........<DD/MM/YYYY>.......-Reg.
Sir/Madam,
This has reference to your above mentioned application filed under section 54 of the Act. Upon scrutiny of your application, certain deficiencies have been noticed below:
You are advised to file a fresh refund application after rectification of above deficiencies