Credit of the amount of rejected refund claim

Rule 4 – Draft-Bills-Reports – Draft GST Refund Rules – DRAFT – GOODS AND SERVICES TAX – REFUND RULES, 20- [September 2016] – Rule 4 – 4. Credit of the amount of rejected refund claim (1) Where any deficiencies have been communicated under sub-rule (8) of rule 1, the amount debited under sub-rule (3) of rule 1 shall be re-credited to the electronic credit ledger. (2) Where any amount claimed as refund is rejected under rule 3, either fully or partly, the amount debited, to the extent of rejecti

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