FORM-GST-RFD-03
[See rule 90(3)]
Deficiency Memo
Reference No.: Date: <DD/MM/YYYY>
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
Date:
Place:
Designation:
Office Address:
Signature (DSC):
Name of Proper Officer:

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