Rule 3 – Draft-Bills-Reports – Draft GST Refund Rules – DRAFT – GOODS AND SERVICES TAX – REFUND RULES, 20- [September 2016] – Rule 3 – 3. Order sanctioning refund (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 applicant, he shall make an order in FORM GST RFD-5, 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 (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 adjust
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all apply mutatis mutandis to the extent refund is allowed: Provided that no application for refund shall be rejected without giving the applicant a reasonable opportunity of being heard. (3) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or (2) is payable to the applicant under sub-section (6) of section 38, he shall make an order in FORM GST RFD-5 and issue a payment advice in FORM GST RFD-8, for the amount of refund to 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. (4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or (2) is not payable to the applican
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