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Order sanctioning refund

Rule 3 - Draft-Bills-Reports - Draft GST Refund Rules - Goods and Services Tax - Rule 3 - 3. (1) Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (4) of section 38 is due and payable to the a .....

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ted 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 demand under the Act or under any earlier la .....

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able 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 an order in FORM GST RFD-5, sanctioning the am .....

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