GST refund sanctioning procedure governs cash refunds, input tax credit re-credit, withholding, adjudication, payment, and Consumer Welfare Fund credit.

GST refund sanctioning requires FORM GST RFD-06 where a refund is due and payable, recording provisional refund, adjustment against outstanding demands, and the balance refundable. For specified tax refunds, cash payment is proportionate to the cash debit used to discharge tax liability, while the electronic credit ledger component is re-credited through FORM GST PMT-03. Inadmissible claims require written reasons, notice in FORM GST RFD-08, an opportunity to reply and be heard, and an order in FORM GST RFD-06. Payable refunds are electronically credited to the applicant's specified bank account through FORM GST RFD-05.

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