(1) Where, upon examination of the application, the proper officer is satisfied that a refund under subsection (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 These words were substituted for the words “payment advice” by Notification No. GST-1019/C.R. 71/Taxation-1 (Fourth Amendment-2019, Notification No. 31/2019) dated the 28th June 2019, (w.e.f. 24th September, 2019).
2 These words were inserted by Notification No. GST-1019/C.R.120/Taxation-1 (Notification No.49/2019- Sixth Amendment 2019) dated the 10th October 2019, (w.e.f. 24th September 2019).
3 This proviso was inserted by Notification No. GST-1019/C.R. 18/Taxation-1 (Notification No.3/2019- First Amendment 2019) dated the 1st February 2019, (w.e.f. st February 2019).
4 These words were substituted for the words “payment advice” by Notification No. GST-1019/C.R. 71/Taxation-1 (Fourth Amendment-2019, Notification No. 31/2019) dated 28 June 2019, (w.e.f. 24th September 2019) 5 This sub-rule was inserted by Notification No. GST-1019/C.R. 120/Taxation-1 (Notification No.49/2019- Sixth Amendment 2019) dated the 10th October 2019, (w.e.f. 24th September 2019).
6 This proviso was omitted by Notification No. GST-1021/C.R.52 /Taxation-1, (Notification No. 15/2021, Fourth Amendment-2021), dated 24th May, 2021, (w.e.f. 18th May 2021). Prior to omission this proviso read as under:- 210 1[(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 subsection (5) of section 54 of the Act is due and payable to the applicant, he shall make an order in FORM 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 subsection (10) or, as the case may be, sub-section (11) of section 54, he shall pass an order in ?[Part A] of FORM GST RFD-07 informing him the reasons for withholding of such refund.
S[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.]
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.
! This sub-rule was inserted by Notification No.GST-1020/C.R.36/Taxation-1, (Notification No.16/2020 Third Amendment 2020) dated 30th March 2020.
2 The word and letter “ Part A” was substituted for the word and letter “Part B” by Notification No. GST-1021/C.R.52 /Taxation-1, (Notification No. 15/2021, Fourth Amendment-2021), dated 24th May, 2021, (w.e.f. 18th May 2021).
3 This proviso was inserted by Notification No. GST-1021/C.R.52 /Taxation-1, (Notification No. 15/2021, Fourth Amendment-2021), dated 24th May, 2021, (w.e.f. 18th May 2021).
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(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) !for 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 2[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 3[on the basis of a consolidated payment advice].
4[Provided that the order issued in FORM GST RFD-06 shall not be required to be revalidated by the proper officer:
1 These words, brackets, figure and letter was inserted by Notification No.GST-1020/C.R.36/Taxation-1, (Notification No.16/2020 Third Amendment 2020) dated 30th March 2020.
2 These words were substituted for the words “payment advice” by Notification No. GST-1019/C.R. 71/Taxation-1, (Fourth Amendment-2019, Notification No. 31/2019) dated the 28% June 2019, (w.e.f. 24th September 2019).
? These words were inserted by Notification No. GST-1019/C.R. 71/ Taxation-1(Fourth Amendment-2019, Notification No. 31/2019) dated the 28% June 2019, (w.e.f. 24th September 2019). .
* These provisos were inserted by Notification No. GST-1019/C.R.18/Taxation-1 (Notification No.3/2019- First Amendment 2019) dated the Ist February 2019 (w.e.f. lst February 2019).
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Provided further that the ![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 ![payment order]| was issued.]
1[(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 (I1)?[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 3[a payment order] in FORM GST RFD- 05, for the amount of refund to be credited to the Consumer Welfare Fund.