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of <h1>Proper officer must issue FORM GST RFD-05 for delayed refund interest under Rule 94, CGST Rules 2017.</h1> Under Rule 94 of the Central Goods and Services Tax Rules, 2017, if interest is due on delayed refunds under section 56, the proper officer must issue an order with a payment order in FORM GST RFD-05. This order specifies the refund amount delayed, the delay period, and the interest payable, which is credited electronically to the applicant's bank account. Certain periods are excluded from the delay calculation, such as time taken by the applicant to respond to notices or provide correct bank account details when the refund cannot be credited.
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