GST refund orders require itemised calculation, adjustment against demands, bank details and statutory sanctioning particulars. Form GST RFD-05 prescribes the Refund Sanction/Rejection Order structure requiring itemised refund calculation (claimed amount; provisional sanctions; inadmissible amounts; balance allowed; reductions against outstanding demands; net amount sanctioned for IGST/CGST/SGST) and detailed bank payment particulars, together with specification of the sanctioned amount, the statutory section/sub section relied upon, recipient GSTIN, date, place, and authorised signatory details.