For FORM GST RFD-07 of the said rules, the following form shall be substituted, namely: - “FORM GST RFD-07 [See rules 92(2) & 96(6)] Reference No. Date: <DD/MM/YYYY> To ___________ (GSTIN/UIN/Temp. ID) ___________ (Name) ____________ (Address) ———————— (ARN) Part-A Order for withholding the refund Refund payable to the taxpayer with respect to ARN specified above are hereby withheld in accordance with the provisions of sub-section (10)/ (11) of section 54 of the CGST Act, 2017. The reasons for withholding are given as under:
S.No. Particulars 1 ARN 2 Amount Claimed in RFD-01 <Auto-populated> 3 Amount Inadmissible in RFD-06 <Auto-populated> 4 Amount Adjusted in RFD-06 <Auto-populated> 5 Amount Withheld 6 Reasons for withholding (More than one reason can be selected) o Recoverable dues not paid o In view of sub-section 11 of Section 54 o On account of fraud (s) of serious nature o Others, (specify) 7 Description of the reasons (Up to 500 characters, separate file can be attached for detailed reasons) 8 Record of Personal Hearing (Up to 500 characters, separate file can be attached for detailed records) Part-B Order for release of withheld refund This has reference to your refund application <ARN> dated <date> against which the payment of refund amount sanctioned vide order <RFD-06 order no> dated <date> was withheld by this office order <Order Reference No> dated <date>. It has been now found to my satisfaction that the conditions for withholding of refund no longer exist and therefore, the refund amount withheld is hereby allowed to be released as given under:
S.No. Particulars 1 ARN 2 Amount Claimed in RFD-01 <Auto-populated> 3 Amount Inadmissible in RFD-06 <Auto-populated> 4 Amount Adjusted in RFD-06 <Auto-populated> 5 Amount Withheld in RFD-07 A <Auto-populated> 6 Amount Released 7 Amount to be Paid Date: Signature (DSC):
Place: Name:
Designation:
Office Address: ”;