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<h1>Refund sanction under GST: officers must sanction, adjust or withhold refunds and issue payment or re credit orders.</h1> Rule 92 requires the proper officer to sanction GST refunds by order in FORM GST RFD-06 specifying sanctioned amount, provisional payments, and adjustments; for non-zero-rated tax refunds the officer must pay cash proportionate to cash debits and re-credit electronic credit ledger amounts via FORM GST PMT-03. If withholding is warranted, the officer issues Part A of FORM GST RFD-07 (and Part B on release). Inadmissible claims trigger FORM GST RFD-08 and reply in FORM GST RFD-09 before final RFD-06 orders. Payable refunds are disbursed by FORM GST RFD-05 to nominated bank accounts on consolidated advice or routed to the Consumer Welfare Fund when not payable to the applicant.
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