Rule 92 of CGST Rules 2017: Order Sanctioning Refund

Rule 92 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Order Sanctioning Refund

Provisions under Rule 92 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Order Sanctioning Refund”, are as under:

CGST Rule 92: Order Sanctioning Refund (Chapter-X: 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:

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.

(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 Part B of FORM GST RFD-07 informing him the reasons for withholding of such refund.

(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) 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 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 on the basis of a consolidated payment advice.

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 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.

(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) 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 a payment order in FORM GST RFD-05, for the amount of refund to be credited to the Consumer Welfare Fund.

Amendments History:

1. First and Second Provisos to sub-rule (4) inserted w.e.f. 1 Feb. 2019 vide Notification 3/2019 Central Tax dt. 29 Jan. 2019.

2. Sub-rule (4) and second proviso thereto amended vide Notification No. 31/2019 Central Tax dt. 28 June 2019, pending notification on effective date.

3. Sub-rule (4A) inserted vide Notification No. 31/2019 Central Tax dt. 28 June 2019, pending notification on effective date.

4. Sub-rule (5) amended vide Notification No. 31/2019 Central Tax dt. 28 June 2019, pending notification on effective date.

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It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 18 July 2019), as compiled/ shared by CBIC (i.e. as notified/ amended upto 18 July 2019 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 (CBEC) 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).

Other GST Related Posts:
Central Goods and Services Tax (CGST):
CGST Act/ DefinitionsCGST Rules
CGST NotificationsCGST Circulars
CGST Orders 
Integrated Goods and Services Tax (IGST):
IGST Act/ DefinitionsIGST Rules
IGST NotificationsIGST Circulars
IGST Orders 
Union Territory Goods and Services Tax (UTGST):
UTGST Act/ DefinitionsUTGST Rules
UTGST NotificationsUTGST Circulars
UTGST Orders 

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