| Previous |
Chapter - X of CGST Rules, 2017
REFUND
RULE 92. Order sanctioning refund (corresponding section 54)
(1) Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable to the applicant, he shall make an order in FORM GST RFD-06 sanctioning the amount of refund to which the applicant is entitled, mentioning therein the amount, if any, refunded to him on a provisional basis under sub-section (6) of section 54 , amount adjusted against any outstanding demand under the Act or under any existing law and the balance amount refundable:
[helldod 5omit[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.] helldod]
4[(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
sub-section (5) of section 54 of the Act is due and payable to the applicant, he
shall make an order in FORM RFD-06 sanctioning the amount of refund to be
paid, in cash, proportionate to the amount debited in cash against the total
amount paid for discharging tax liability for the relevant period, mentioning
therein the amount adjusted against any outstanding demand under the Act or
under any existing law and the balance amount refundable and for the remaining
amount which has been debited from the electronic credit ledger for making
payment of such tax, the proper officer shall issue
FORM GST PMT-03
re-crediting the said amount as Input Tax Credit in electronic credit ledger.]
(2) Where the proper officer or the Commissioner is of the opinion that the
amount of refund is liable to be withheld under the provisions of sub-section
(10) or, as the case may be, sub-section (11) of
section 54, he shall pass an
order in 6[Part A] [helldod old[[Part B]
helldod] of FORM GST RFD-07. informing him the reasons for withholding of
such refund.
7[Provided
that where the proper officer or the Commissioner is satisfied that the refund
is no longer liable to be withheld, he may pass an order for release of withheld
refund in Part B of
FORM GST RFD- 07.]
(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 part, or rejecting the said refund claim and the said
order shall be made available to the applicant electronically and the provisions
of sub-rule (1)
shall, mutatis mutandis, apply to the extent refund is allowed:
*Provided that no application for refund shall be rejected without giving the
applicant an opportunity of being heard.
(4) Where the proper officer is satisfied that the amount refundable under
sub-rule (1) 4[or sub-rule (1A)] or sub-rule (2) is payable to the applicant under sub-section (8)
of section 54 , he shall make an order in
FORM GST RFD-06 and issue a 2[payment
order] [helldod old[payment
advice] helldod] in FORM GST RFD-05 for the amount of refund 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 order issued in FORM GST RFD-06 shall not be required to be
revalidated by the proper officer:
Provided further 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[(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) 4[or
sub-rule (1A)] or sub-rule (2) is not payable to the applicant under sub-section
(8) of section 54 he shall make an order in
FORM GST RFD-06 and issue a 2[payment
order] [helldod old[payment
advice] helldod]
in FORM GST RFD-05, for the amount of refund to be credited to the Consumer
Welfare Fund.
| Previous |