Provisions under Rule 91 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Grant of Provisional Refund”, are as under:
CGST Rule 91: Grant of Provisional Refund (Chapter-X: 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.
(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.
Provided that the order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer.
(3) The proper officer shall issue a payment order in FORM GST RFD-05 for the amount sanctioned under sub-rule (2) 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 on the basis of a consolidated payment advice.
Provided that the 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 payment order was issued.
(4) The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (3).
1. Proviso to sub-rule (2) inserted w.e.f. 1 Feb. 2019 vide Notification 3/2019 Central Tax dt. 29 Jan. 2019.
2. Proviso to sub-rule (3) inserted w.e.f. 1 Feb. 2019 vide Notification 3/2019 Central Tax dt. 29 Jan. 2019.
3. Sub-rule (3) and proviso thereto amended vide Notification No. 31/2019 Central Tax dt. 28 June 2019, pending notification on effective date. Subsequently 24th Sept. 2019 notified as the effective date vide Notification No. 42/2019 Central Tax dt. 24 Sept. 2019.
4. The text “on the basis of a consolidated payment advice” inserted after the text “application for refund” in sub-rule (3) w.e.f. 24 Sept. 2019 vide Notification No. 49/2019 Central Tax dt. 9th October, 2019,
5. Sub-rule (4) inserted w.e.f. 24 Sept. 2019 vide Notification No. 49/2019 Central Tax dt. 9th October, 2019,
It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 5th May 2020), as compiled/ shared by CBIC (i.e. as notified/ amended upto 5th May 2020 by the CBIC). However, for detailed/ official information and/ or subsequent updates, please refer relevant Notifications. E&OE
Further, it may be noted that Rules 27 to 138 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were initially notified by CBIC vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017 (or as may be specified in respective Rules).
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