GST RFD 03 Download – GST refund deficiency Memo By CA Satbir Singh | June 13, 2017 0 Comment (Last Updated On: June 13, 2017) Final GST Refund Rules Approved by GST Council 18.05.2017FORM GST RFD 03[See Rule –] Deficiency MemoDownload GST RFD 03 in PDF