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of <h1>Officer may sanction Section 54 refunds via FORM GST RFD-06, handle provisional payments, withholdments, notices and payment routes</h1> Where the proper officer, after examining an application, is satisfied a refund under section 54 is due, an order in FORM GST RFD-06 shall sanction the refundable amount, record any provisional disbursement and adjustments against outstanding demands, and, for tax paid partly by cash and partly from electronic credit ledger, direct cash payment proportionate to cash debits and re-credit the ledger via FORM GST PMT-03. If refund is to be withheld, reasons are communicated in Part A of FORM GST RFD-07 and may be released in Part B when appropriate. If any claim is inadmissible, a notice in FORM GST RFD-08 is issued and the applicant may reply in FORM GST RFD-09 before sanction or rejection; refunds are paid by FORM GST RFD-05 to specified bank accounts or, if not payable, credited to the Consumer Welfare Fund, with consolidated payment advice and revalidation rules where applicable.
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