Interest on delayed GST refunds must be ordered and electronically credited to the claimant's bank account; certain applicant delays excluded. The proper officer must issue an order with a payment order in FORM GST RFD-05 specifying the delayed refund amount, the period of delay for which interest is payable and the interest amount, and electronically credit such interest to a bank account of the applicant; excluded from the delay are periods beyond fifteen days taken to respond to FORM GST RFD-08 (including furnishing FORM GST RFD-09 or additional documents) and periods taken to furnish or validate correct bank account details when credit cannot be effected.