Grant of provisional refund under GST

Rule-91 of CGST Rules 2017

Grant of pro­vi­sion­al 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

(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.

(3)  The prop­er offi­cer shall issue a pay­ment advice 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.