Interest on delayed GST refunds: officers must order and electronically credit interest to the applicant's bank account. When interest is payable on delayed refunds, the proper officer shall issue an order with payment advice in FORM GST RFD-05 stating the delayed refund amount, the period of delay for which interest is payable, and the interest amount, and shall electronically credit such interest to a bank account of the applicant as recorded in registration particulars and specified in the refund application.