Rule 92
Order sanctioning refund
GST
Refund
Rule 92 of Central Goods and Services Tax Rules, 2017
92. Order sanctioning refund.-
(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:
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6[(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 GST RFD
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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 refundab
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under sub-rule (1) 8[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 5[a payment order] in FORM GST RFD-05, for the amount of refund to be credited to the Consumer Welfare Fund.
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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.
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) before it was read as, “payment advice”
2A.
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) before it was read as, “payment advice”
2B.
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 24-0
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