Chapter - X of CGST Rules, 2017
REFUND
RULE 91. Grant of provisional refund (Corresponding Section 54) (Relevant Update)
(1) The provisional refund in accordance with the provisions of sub-section (6) of section 54 shall be granted subject to the condition that the person claiming refund has, during any period of five years immediately preceding the tax period to which the claim for refund relates, not been prosecuted for any offence under the Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty lakh rupees.
4[(2). The proper officer, on the basis of identification and evaluation of risk by the system, shall make an order in FORM GST RFD-04, within a period not exceeding seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90:
Provided that the proper officer, for reasons to be recorded in writing, may not grant refund on provisional basis and proceed with the order under rule 92:
Provided further that the order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer.]
[helldodold[(2) The proper officer, after scrutiny of the claim and the evidence submitted in support thereof and on being prima facie satisfied that the amount claimed as refund under sub-rule (1) is due to the applicant in accordance with the provisions of sub-section (6) of section 54 , shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not exceeding seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90.
1[Provided
that the order issued in FORM GST RFD-04
shall not be required to be revalidated by the
proper officer.]]helldod]
(3) The proper officer shall issue 2[payment
order] [helldod old[payment
advice] helldod] in
FORM GST RFD-05 for the
amount sanctioned under sub-rule (2) and the same shall be electronically
credited to any of the bank accounts of the applicant mentioned in his
registration particulars and as specified in the application for refund
3[on the basis of a consolidated payment advice].
1[Provided that the 2[payment order] [helldod old[payment advice] helldod] 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] [helldod old[payment advice] helldod] was issued.]
3[(4) The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (3).]
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1. Inserted Vide :- Notification No. 03/2019-Central Tax Dated 29.01.2019 [Para 16(a)(b)] (w.e.f. 01.02.2019)
2. Substituted Vide :- Notification No. 31/2019-Central Tax Dated 28.06.2019 [Para 10] (w.e.f. 24.09.2019) Notification No. 42/2019-Central Tax Dt.24.09.2019
3. Inserted vide:- Notification No. 49/2019-Central Tax Dated 09.10.2019 [Para 6] (w.e.f. 24.09.2019)
4. Substituted vide:- Notification No. 13/2025-Central Tax Dated 17.09.2025 [Para 4] (w.e.f. 01.10.2025)