GST form guide · updated October 2026

GST RFD-08: notice proposing rejection of a refund

RFD-08 is a notice issued under Rule 92(3) when the refund officer proposes to reject your refund claim in full or in part. You get an opportunity to reply in RFD-09, normally within 15 days of receiving the notice, and to be heard before a final order is passed.

Why RFD-08 is issued

The law does not allow a refund to be rejected without notice. RFD-08 states the grounds on which the officer thinks the claim is not admissible. Typical grounds include:

  • Mismatch between the turnover in the claim and GSTR-1 or GSTR-3B
  • ITC claimed on input services or capital goods in an inverted duty refund
  • Export proceeds not realised or not linked to invoices
  • Claim filed beyond two years from the relevant date
  • Suppliers' invoices not reflected in your inward supply statements
  • Doubts about unjust enrichment

Reply deadline

The reply in RFD-09 is due within 15 days of receipt of the notice. If you need time to gather documents, file a request for extension or adjournment with reasons before the deadline instead of letting it lapse. If no reply is received, the officer may decide on the material available.

How to prepare the reply

Address each ground separately, in the same order as the notice. For each one, explain the position, quote the provision of the Act or Rules you rely on, and attach the specific document that answers the point.

Where part of the proposed rejection is correct, accept it clearly. A focused reply that concedes small items and defends the main claim with evidence is easier for the officer to accept.

Personal hearing

Ask for a personal hearing in your reply if you want to explain the reconciliation. Hearings are often held by video conference. A professional can draft the RFD-09 reply and attend the hearing as your authorised representative.

Get it handled for you

Refund stuck or rejected? We rebuild the claim, reply to deficiency memos and follow up with the refund officer in writing. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.

Questions

RFD-08 — FAQs

How many days do I have to reply to RFD-08?+
The reply in RFD-09 is due within 15 days of receiving the notice.
What if I miss the RFD-08 reply deadline?+
The officer can pass an order in RFD-06 on the available record. If the claim is rejected, your remedy is an appeal in APL-01.
Can RFD-08 be issued after a provisional refund?+
Yes. If the officer finds that the provisional amount in RFD-04 exceeds what is admissible, a notice in RFD-08 can be issued before recovering the excess.
Can an RFD-08 be issued for only part of my claim?+
Yes. The notice can propose rejection of the whole claim or only a portion. The undisputed portion can still be sanctioned in the final order in RFD-06, so focus the reply on the portion proposed for rejection.
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