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Order sanctioning refund

Rule 3 - Draft-Bills-Reports - Draft GST Refund Rules - DRAFT - GOODS AND SERVICES TAX - REFUND RULES, 20- [September 2016] - Rule 3 - 3. (1) Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section .....

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sub-section (4A) of section 38, amount adjusted against any outstanding demand under the Act or under any earlier law and the balance amount refundable: Provided that in cases where the amount of refund is completely adjusted against any outstanding .....

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med as refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD-7 to the applicant, requiring him to furnish a reply within fifteen days of the receipt of such notice and after considering the reply, make a .....

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