Rule 91
Grant of provisional refund
GST
Refund
Rule 91 of Central Goods and Services Tax Rules, 2017
91. Grant of provisional refund.-
(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.
6[(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 exceedin
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vice:].
2[Provided that the 3A[payment order] 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 3B[payment order] was issued.]
5[(4) The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (3).]
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NOTES:-
1.
Inserted vide Notification No. 03/2019-Central Tax dated 29-01-2019 w.e.f. 01-02-2019
2.
Inserted vide Notification No. 03/2019-Central Tax dated 29-01-2019 w.e.f. 01-02-2019
3.
Substituted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 24-09-2019 (Notified by Notification No. 42/2019 – Central Tax dated 24-09-2019) befor
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t was read as,
“(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.]”
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Statute, statutory provisions legislation, law, enactment, Acts, Rules, R
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