Grant of provisional refund

In force From 22 Jun 2017 Act G.S.R. 610(E) of 2017 As on 10 Oct 2026

Act G.S.R. 610(E) of 2017 Ministry Finance Enacted 19 Jun 2017 In force 22 Jun 2017

Rule 91 of the Central Goods and Services Tax Rules, 2017 deals with grant of provisional refund. 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 The Act came into force on 22 Jun 2017.

(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 : 1 [ 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 2 [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 3 [on the basis of a consolidated payment advice:] 4 [ Provided that the 5 [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 5 [payment order] was issued.] 6 [(4) The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (3).] "payment order".
Amendment notes
1. Inserted vide Notification No. 03/2019-CT dated 29.01.2019 w.e.f.01.02.2019.
2. Substituted vide Notification No. 31/2019 - CT dated 28.06.2019 with effect from 24.09.2019 as notified by Notification No. 42/2019 dated 24.09.2019 for
3. Inserted w.e.f. 24.09.2019 vide Notification No. 49/2019-CT dated 09.10.2019.
4. Inserted vide Notification No. 03/2019-CT dated 29.01.2019 w.e.f.01.02.2019.
5. Substituted vide Notification No. 31/2019 - CT dated 28.06.2019 with effect from 24.09.2019 as notified by Notification No. 42/2019 dated 24.09.2019.
6. Inserted w.e.f. 24.09.2019 vide Notification No.49/2019-CT dated 09.10.2019.
Rule 91, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

r. 54 Tax invoice in special cases

Questions about Rule 91

What does Rule 91 of the Central Goods and Services Tax Rules deal with?

Rule 91 of the Central Goods and Services Tax Rules is headed "Grant of provisional refund". 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

How do I find court cases under Rule 91 of the Central Goods and Services Tax Rules?

In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 91, rule 91 CGST Rules 2017, rule 91 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Rule 91 of the Central Goods and Services Tax Rules, and has it changed?

Its own text turns on rule 54 (Tax invoice in special cases), so none of them can safely be read on its own.

When did Rule 91 of the Central Goods and Services Tax Rules come into force?

Rule 91 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 91, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.

Other rules of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.