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<h1>Refund order under GST rules: procedure for sanction, withholding, adjustment and electronic payment to recipient or fund.</h1> Where the proper officer is satisfied a refund under section 54(5) is due, he shall issue an order in FORM GST RFD-06 specifying sanctioned amount, provisional refunds, adjustments against outstanding demands and refundable balance; complete adjustments are recorded in Part A of FORM GST RFD-07. The officer or Commissioner may withhold refunds and record reasons in Part B of FORM GST RFD-07. If a claim is inadmissible, notice in FORM GST RFD-08 requiring a reply in FORM GST RFD-09 must be issued; thereafter the officer shall sanction, adjust or reject in FORM GST RFD-06, providing electronic access to the order. Payable refunds require FORM GST RFD-05 payment advice and electronic credit to the applicant's bank; non-payable refunds are credited to the Consumer Welfare Fund.
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