. What will happen once an applicantfiles reply to the notice issued by the Tax Official (notice issued by taxofficial) while processing the refund application filed by the applicant)?

Oncethe Taxpayer files reply, following actions take place on the GST Portal:

• Dashboard of the applicant is updated with the record of the filed reply. He/she can view it from the following navigation: Services > User Services > My Applications > REPLIES.
• Dashboard of the Tax Official is updated with the record of the filed reply.
• Status of the refund application will change to “Pending for Order-Reply Received”.

2. From where can I view the replyfiled by me?

Loginto the GST Portal. Navigate to Dashboard > Services > UserServices > My Applications > Refunds > Search ARN > Select ARN >Replies option.

3. Does an applicant getany intimation about the notice or order issued to them?

Applicant will get intimation about all notices andorders issued to him/her through SMS and e-mail on their registered mobilenumber and email ID.

4. What will happen once a deficiencymemo (Form GST RFD-03) is issued to the applicant?

Once a deficiency memo (Form GST RFD-03) is issued,applicant needs to file a fresh refund application. Aftersuccessful filing, fresh ARN will be generated. In case of refund ofdocuments declared in statement for a refund application, applicant will beable to use the same documents again in the fresh refund application.

5. On issuance of deficiency memo, theamount debited from the ledger at the time of filing of refund application willbe auto re-credited or will be re-credited through Form GST PMT-03?

In case of issue of Deficiency Memo in GST RFD-03 by TaxOfficial, there would be auto re-credit of refund claimed amount in ElectronicCash/ Credit Ledger of the applicant, if the ledger has been debited at thetime of filing refund application. The documents,for which refund is claimed will again be eligible for refund to use the samedocuments in fresh refund application.