GST · Notice
RFD-08: Show cause notice — rejection of refund
Notice proposing to reject a refund claim, in whole or in part. What to do: match the objection to the refund type, then file RFD-09 with the missing evidence. Time to reply: 15 days from the date of the notice; the date stated on your notice always wins.
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Key facts
Notice proposing to reject a refund claim, in whole or in part.
| Form | RFD-08 (Show cause notice — rejection of refund) |
|---|---|
| Issued by | The GST officer named on the document |
| Issued under | Section 54 r/w Rule 92(3), CGST Act & Rules 2017 |
| What it asks of you | A reply in RFD-09, within the time allowed |
| Your time to act | 15 days from the date of the notice; the date stated on your notice always wins. |
| Reply or appeal in | RFD-09 |
| If it is ignored | The claim is rejected in RFD-06; the only route afterwards is an appeal under Section 107. |
Time allowed
Reply: 15 days from the date of the notice.
The date stated on your notice always wins.
What to do now
Match the objection to the refund type
Zero-rated exports, inverted duty structure and excess cash ledger balance each have their own formula and document set.
File RFD-09 with the missing evidence
Shipping bills, BRC or FIRC, statement 3 or 3A, and the Rule 89(4) working as applicable.
What a reply contains
A reply usually covers the points below. This is an outline, not a draft: our expert team writes it on your own records.
- Reference: the RFD-08 notice's reference number and date, your GSTIN and the period it covers.
- An answer to each point the notice raises, in the same order, saying what you accept and what you dispute.
- Evidence for each point: the returns, books and documents each answer relies on.
- Where it is filed: RFD-09.
If it is ignored
- The claim is rejected in RFD-06; the only route afterwards is an appeal under Section 107.
- Re-filing is constrained by the two-year limitation in Section 54(1).
Official sources
Sources checked on 26 October 2026.
- CGST Rules 2017, rule 92 (order on a refund claim: RFD-08, RFD-09, RFD-06) · read 26 October 2026
- CGST Act 2017, section 54 (refund of tax) · read 26 October 2026
Any provision named on this page but not listed here is to be confirmed by our expert team.
Frequently asked questions
What is a GST RFD-08 notice?
Notice proposing to reject a refund claim, in whole or in part.
How much time do I have to act on a GST RFD-08 notice?
Reply: 15 days from the date of the notice. The date stated on your notice always wins.
What happens if I ignore a GST RFD-08 notice?
The claim is rejected in RFD-06; the only route afterwards is an appeal under Section 107. Re-filing is constrained by the two-year limitation in Section 54(1).
Related guides
General information from the provisions this notice is issued under, not legal advice. The dates and periods stated on your notice always win. Our expert team can read the full notice with you.