Rule 92 provides for Order sanctioning refund
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Rule No |
Scenarios |
Procedures |
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92(1) |
When entire refund is payable | (1) Ø 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 |
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Proviso to 92(1) |
In cases where the amount of refund is completely adjusted against any outstanding demand under the Act or under any erstwhile law | Ø the proper officer shall pass an order giving details of the adjustment, which shall be issued in Part A of FORM GST RFD-07.. |
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92(2) |
Where the proper officer or the Commissioner is of the opinion that the amount of refund is liable to be withheld under Ø the provisions of subsection (10) [when the applicant is required to pay tax, interest or penalty which has not been stayed by any court] or, Ø sub-section (11) of section 54 [when any matter of appeal is pending and refund shall affect the revenue | Ø the proper officer shall pass an order in Part B of FORM GST RFD-07 informing him the reasons for withholding of such refund |
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92(3) |
Where the proper officer is satisfied that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant | Ø the proper officer shall issue a notice in FORM GST RFD-08 to the applicant; Ø the Applicant shall claim and the said order shall be made available to the applicant electronically Ø Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard. furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and Ø after considering the reply, the proper officer shall 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
Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard. |
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92(4) |
Refund credited to the account of applicant | Where the proper officer is satisfied that the amount is payable to the applicant, he shall make an order in FORM GST RFD-06 then he shall issue a payment advice in FORM GST RFD-05 for refund and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration and as specified in the application for refund. |
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92(5) |
Refund credited to Consumer Welfare Fund | Where the proper officer is satisfied that the amount refundable 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 an advice in FORM GST RFD-05, for the amount of refund to be credited to the Consumer Welfare Fund |
Note: Refer Notification No. 55/2017–Central Tax dated 15.11.2017, mentioned above.