Refund sanction format requires Form GST RFD-06, payment advised via Form GST RFD-05, and electronic credit. The proper officer sanctions an admissible refund claim by issuing the sanction in Form GST RFD-06, issues payment advice in Form GST RFD-05, and the refund amount is electronically credited to the applicant's bank account once the claim is found to be in order.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund sanction format requires Form GST RFD-06, payment advised via Form GST RFD-05, and electronic credit.
The proper officer sanctions an admissible refund claim by issuing the sanction in Form GST RFD-06, issues payment advice in Form GST RFD-05, and the refund amount is electronically credited to the applicant's bank account once the claim is found to be in order.
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