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of <h1>GST Refund Process: Rule 4 Details Sanctioning, Withholding, and Inadmissible Claims Using FORM GST RFD-06, RFD-07, RFD-08, and RFD-09.</h1> Rule 4 of the GST Refund Final Draft Rules outlines the process for sanctioning refunds. If a refund is due, the proper officer issues an order in FORM GST RFD-06, detailing any provisional refunds or adjustments against outstanding demands. If a refund is withheld, an order in Part B of FORM GST RFD-07 is issued with reasons. If a refund claim is inadmissible, a notice in FORM GST RFD-08 is sent, requiring a reply in FORM GST RFD-09. Approved refunds are credited to the applicant's bank account or, if not payable, to the Consumer Welfare Fund.
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