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Home Acts & Rules GST Rules Central Goods and Services Tax Rules, 2017 Chapters List Chapter X Refund This
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Rule 92 - Order sanctioning refund - Central Goods and Services Tax Rules, 2017

Extract

..... y existing law and the balance amount refundable: Provided that in cases where the amount of refund is completely adjusted against any outstanding demand under the Act or under any existing law, an order giving details of the adjustment shall be issued in Part A of FORM GST RFD-07. 6[(1A)Where, upon examination of the application of refund of any amount paid as tax other than the refund of tax paid on zero-rated supplies or deemed export, the proper officer is satisfied that a refund under .....

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Rule 92 - Order sanctioning refund - Central Goods and Services Tax Rules, 2017

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..... of such refund. (3) Where the proper officer is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or .....

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Rule 92 - Order sanctioning refund - Central Goods and Services Tax Rules, 2017

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..... ed further that the 2[payment order] in FORM GST RFD-05 shall be required to be revalidated where the refund has not been disbursed within the same financial year in which the said 2[payment order] was issued.] 4[(4A) The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (4).] (5) Where the proper officer is satisfied that the amount refundable under sub-rule (1) 8[or sub-rule (1A)] or sub-rule (2) is not payable to the applicant un .....

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Rule 92 - Order sanctioning refund - Central Goods and Services Tax Rules, 2017

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