The Central Board of Indirect Taxes and Customs has enabled the refund application withdrawal in the GST Portal to commemorate the 6th year of GST.
The update makes clear that the refund application can be withdrawn in case of mistake in filing of GST Refund Application. The RFD-01W form is to be filled to withdraw the refund application.
The corrected refund application should be immediately filed for quicker processing. The withdrawal can be made up to the stage of acknowledgment of application in Form RFD-02.
Earlier, the taxpayers had no option to withdraw their refund applications if they have committed any mistakes while filing the application.
This functionality is implemented for the taxpayer, to withdraw an already filed refund application, by filing Form GST RFD-01W (until the Refund Processing Officer issues an acknowledgement in Form GST RFD-02 or a deficiency memo in Form GST RFD-03).
Refund application filed in Form GST RFD-01 can be withdrawn on the following grounds
– A refund application was filed by mistake
– A refund application was filed under an Incorrect category
– A refund application was filed with incorrect details
– In case of any other reason that needs to be specified.
Provided provisional refund sanction order was not issued, payment order for refund was not issued, final sanction order for refund was not issued, withholding order for refund was not passed, notice for rejecting the application was not issued.
For the last year the GST Network has enabled the facility to withdraw the refund application on the GST Portal. With this, the Users can now withdraw the applications in case of mistakes while claiming the refund.
It is anticipated that the new facility will reduce the chances of rejection of refund applications by the GST department on the ground of clerical errors/defects.
Read More: New GST Functionality: Refund Application Withdrawal Enabled on GSTN
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