Credit of the amount of rejected refund claim
Rule 93 of the Central Goods and Services Tax Rules, 2017 deals with credit of the amount of rejected refund claim. Where any deficiencies have been communicated under sub-rule (3) of rule 90 , the amount debited under sub-rule (3) of rule 89 shall be re-credited to the electronic credit ledger. The Act came into force on 22 Jun 2017.
(1) Where any deficiencies have been communicated under sub-rule (3) of rule 90 , the amount debited under sub-rule (3) of rule 89 shall be re-credited to the electronic credit ledger.
(2) Where any amount claimed as refund is rejected under rule 92 , either fully or partly, the amount debited, to the extent of rejection, shall be re-credited to the electronic credit ledger by an order made in FORM GST PMT-03 .
Explanation. - For the purposes of this rule, a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking in writing to the proper officer that he shall not file an appeal.
Rule 93, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Questions about Rule 93
What does Rule 93 of the Central Goods and Services Tax Rules deal with?
Rule 93 of the Central Goods and Services Tax Rules is headed "Credit of the amount of rejected refund claim". Where any deficiencies have been communicated under sub-rule (3) of rule 90 , the amount debited under sub-rule (3) of rule 89 shall be re-credited to the electronic credit ledger.
How do I find court cases under Rule 93 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 93, rule 93 CGST Rules 2017, rule 93 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.
When did Rule 93 of the Central Goods and Services Tax Rules come into force?
Rule 93 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 93, 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
- 89. Application for refund of tax, interest, penalty, fees or any other amount3731 words
- 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases3015 words
- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill2970 words
- 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof2706 words
- 164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section2150 words
- 8. Application for registration2144 words
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.