Rule
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:
1[****]
2[(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-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 recrediting 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
3[Part A] of FORM GST RFD-07 informing him the reasons for withholding of such
refund.
4[
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) 5[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 6[payment 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 7[on the basis of a consolidated payment advice]:
8[
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 6[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 6[payment order] was issued.]
7[(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) 9[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 10[a payment order] in FORM GST RFD-05 , for the amount of refund to be
credited to the Consumer Welfare Fund.
