When Order sanctioning refund will be Granted under GST

Rule-92 of CGST Rules 2017

Order sanc­tion­ing 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.

• 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
• 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.

• 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 advice 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.

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 an advice in FORM GST RFD-05, for the amount of refund to be cred­it­ed to the Con­sumer Wel­fare Fund.