Rule 91 of CGST Rules 2017: Grant of Provisional Refund

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 advice 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 advice 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 advice payment order was issued.

(4) The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (3).

Amendments History:

1. Proviso to sub-rule (2) & (3) inserted w.e.f. 01/02/2019 vide Notification 3/2019 Central Tax dt. 29/01/2019.

2. In Sub-rule (3), the text ‘payment advice’ substituted with the text ‘payment order’ at three places, vide Notification 31/2019 Central Tax dt. 28/06/2019, pending notification on effective date. Subsequently 24/09/2019 has been notified as the effective date vide Notification 42/2019 Central Tax dt. 24/09/2019.

3. In Sub-rule (3), the text ‘on the basis of a consolidated payment advice’ inserted w.e.f. 24/09/2019 vide Notification 49/2019 Central Tax dt. 09/10/2019,

4. Sub-rule (4) inserted w.e.f. 24/09/2019 vide Notification 49/2019 Central Tax dt. 09/10/2019,

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dt. 19/06/2017 (Rule 1 to 26), 10/2017 dt. 28/06/2017 (Rules 27 to 138) and 15/2017 dt. 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.

CBIC Updates (GST)
GST Circulars, Notifications, Press Releases, Orders, etc. issued by the Central Board of Indirect Taxes & Customs (CBIC) in different years, along with Section-wise/ Rule-wise Text of GST Acts/ Rules:
CGST: CGST Act/ Definitions, CGST Rules
IGST: IGST Act/ Definitions, IGST Rules
UTGST: UTGST Act/ Definitions, UTGST Rules
CBIC Circulars (CGST/ IGST/ UTGST): 2021, 2020, 2019, 2018, 2017
CBIC Central Tax (CGST) Notifications: 2021, 2020, 2019, 2018, 2017
CBIC Central Tax Rate (CGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax (IGST) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax Rate (IGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax (UTGST) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax Rate (UTGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Rate Notifications: 2020, 2019, 2018, 2017
CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017
CBIC Press Releases: 2020, 2019, 2018, 2017
Note: For Official/ updated copy, please visit the CBIC website.

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  1. Sumit Kumar
    • CA Club

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