Order sanctioning refund

In force From 22 Jun 2017 Act G.S.R. 610(E) of 2017 As on 08 Oct 2026

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

Rule 92 of the Central Goods and Services Tax Rules, 2017 deals with order sanctioning refund. 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 amo The Act came into force on 22 Jun 2017.

(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. "payment advice" 7 . Inserted vide Notification No. 31/2019 - CT dated28.06.2019 with effect from 24.09.2019 as notified by Notification No. 42/2019dated 24.09.2019. 24.09.2019 for "an advice".
Amendment notes
1. Omitted vide Notification No. 15/2021-CT dated 18.05.2021.
2. Inserted vide Notification No. 16/2020-CT dated 23.03.2020.
3. Substituted for the word and letter "Part B" vide Notification No. 15/2021-CT dated 18.05.2021.
4. Inserted vide Notification No. 15/2021-CT dated 18.05.2021.
5. Inserted vide Notification No.16/2020-CT dated 23.03.2020.
6. 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
8. Inserted vide Notification No. 03/2019-CT dated 29.01.2019 w.e.f. 01.02.2019.
9. Inserted vide Notification No. 16/2020-CT dated 23.03.2020.
10. Substituted vide Notification No. 31/2019 - CT dated 28.06.2019 with effect from a with effect from 24.09.2019 as notified by Notification No. 42/2019 dated
Rule 92, 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 92

What does Rule 92 of the Central Goods and Services Tax Rules deal with?

Rule 92 of the Central Goods and Services Tax Rules is headed "Order sanctioning refund". 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 amo

How do I find court cases under Rule 92 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 92, rule 92 CGST Rules 2017, rule 92 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 92 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 92 of the Central Goods and Services Tax Rules come into force?

Rule 92 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 92, 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.