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Rule No : 092 - Order Sanctioning Refund
Effective
From : 01/07/2017 -
(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:
*9[...]
(1A) *6[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 RFD-06 sanctioning
the amount of refund to be paid, in cash, proportionate to the amount debited in
cash against the total amount paid for discharging tax liability for the
relevant period, mentioning therein the amount adjusted against any outstanding
demand under the Act or under any existing law and the balance amount refundable
and for the remaining amount which has been debited from the electronic credit
ledger for making payment of such tax, the proper officer shall issue FORM GST
PMT-03 re-crediting the said amount as Input Tax Credit in electronic credit
ledger.]
(2) Where the proper officer or the Commissioner
is of the opinion that the amount of refund is liable to be withheld under the
provisions of sub-section (10) or, as the case may be, sub-section (11) of
section 54, he shall pass an order in *10[Part A] of
FORM GST RFD-07 informing him the reasons for withholding of such refund.
*11[Provided that where the
proper officer or the Commissioner is satisfied that the refund is 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 refundable under sub-rule (1) *7[or sub-rule (1A)]
or sub-rule (2) is payable to the applicant under sub-section (8) of section 54,
he shall make an order in FORM GST RFD-06 and issue a payment *2[order]
in FORM GST RFD-05 for the amount of refund and the same shall 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
*3[on the basis of a consolidated payment advice.]
*1[Provided that the order
issued in FORM GST RFD-06 shall not be required to be revalidated by the proper
officer:
Provided further that the payment *2[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 payment advice
was issued.]
*4[(4A) The Central Government
shall disburse the refund based on the consolidated payment advice issued under
sub-rule (4).]
(5) Where the proper officer is satisfied that the
amount refundable 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.
Note:
1. In Sub rule (4), the proviso
was inserted vide Notification No. 03/2019 – Central Tax, dated 29/01/2019 with
effect from 29/01/2019.
2. In sub rule (4), for the words
“advice”, the words “order” was substituted vide Notification No. 42/2019 –
Central Tax, dated 24/09/2019 with effect from 24/09/2019.
3. In sub rule (4), the words, “on
the basis of a consolidated payment advice” was inserted vide Notification No.
42/2019 – Central Tax, dated 24/09/2019 with effect from 24/09/2019.
4. Sub rule (4A) was inserted vide
Notification No. 42/2019 – Central Tax, dated 24/09/2019 with effect from
24/09/2019.
5. In Sub rule (5), for the words
“an advice”, the words “a payment order” was substituted vide Notification No.
42/2019 – Central Tax, dated 24/09/2019 with effect from 24/09/2019.
6.
sub-rule (1A) was inserted vide Notification No.16/2020-Central Tax, dated
23/03/2020 with effect from 23/03/2020.
7. In sub-rule (4), the
words, “or sub-rule (1A)” was inserted vide Notification No.16/2020-Central Tax,
dated 23/03/2020 with effect from 23/03/2020.
8. In sub-rule (5), the
words, “or sub-rule (1A)” was inserted vide Notification No.16/2020-Central Tax,
dated 23/03/2020 with effect from 23/03/2020.
9. In sub rule (1), the
Proviso was omitted vide Notification No. 15/2021 – Central Tax, dated
18/05/2021 with effect from 18/05/2021.
Proviso read upto 17/05/2021
as follows:
“Provided that in cases
where the amount of refund is completely adjusted against any outstanding demand
under the Act or under any existing law, an order giving details of the
adjustment shall be issued in Part A of FORM GST RFD-07.”
10. In Sub rule (2), for the
word “Part B”, the word “Part A” was substituted vide Notification No. 15/2021 –
Central Tax, dated 18/05/2021 with effect from 18/05/2021.
11. In sub rule (2), the
Proviso was inserted vide Notification No. 15/2021 – Central Tax, dated
18/05/2021 with effect from 18/05/2021. |