Withhold / Deduct the refund [Section 54(10) to (12) of CGST Act]

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..... r officer may- (a) withhold payment of refund due until the said person has furnished the return or paid the tax, interest or penalty, as the case may be; (b) deduct from the refund due, any tax, interest, penalty, fee or any other amount which the taxable person is liable to pay but which remains unpaid under this Act or under the existing law. ( section 54(10) of CGST ) Explanation .....

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..... entitled to interest at such rate not exceeding six per cent. as may be notified on the recommendations of the Council, if as a result of the appeal or further proceedings he becomes entitled to refund. ( section 54(12) of CGST ) The Government vide Notification No. 13/2017- Central Tax dated 28-06-2017 has prescribed, on the recommendation of the Council, 6% as the rate of interest for a .....

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..... ove, the concerned jurisdictional officer of central tax, State tax or Union territory tax, as the case may be, shall proceed to refund the amount after passing an order in FORM GST RFD-06 . As per Circular no.17/17/2017-GST , ( Superseded Vide Circular No. 125/44/2019-GST dated 18-11-2019 ) any order regarding withholding of such refund or its further sanction respectively in PART .....

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