{"id":72024,"date":"2025-07-12T08:40:56","date_gmt":"2025-07-12T03:10:56","guid":{"rendered":""},"modified":"2025-07-12T08:40:56","modified_gmt":"2025-07-12T03:10:56","slug":"mandatory-deficiency-notice-under-rule-90-3-cgst-excludes-limitation-period-right-to-appeal-preserved-under-section-107","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72024","title":{"rendered":"Mandatory deficiency notice under Rule 90(3) CGST excludes limitation period; right to appeal preserved under Section 107"},"content":{"rendered":"<p>Mandatory deficiency notice under Rule 90(3) CGST excludes limitation period; right to appeal preserved under Section 107<br \/>Case-Laws<br \/>GST<br \/>The HC held that under Rule 90(3) of the CGST Rules, deficiency communication via Form GST RFD-03 is mandatory, and the period of deficiency communication is excluded from the two-year limitation under Section 54(1). In the case at hand, the Department claimed issuance of an SCN and rejection without reply, but the petitioner contended non-receipt or no<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=90433\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mandatory deficiency notice under Rule 90(3) CGST excludes limitation period; right to appeal preserved under Section 107Case-LawsGSTThe HC held that under Rule 90(3) of the CGST Rules, deficiency communication via Form GST RFD-03 is mandatory, and the pe<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72024","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72024","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72024"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72024\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72024"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72024"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72024"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}