Refund on account of appeal: file fresh FORM GST RFD-01 claiming allowed amount and obtain re credit per procedure. Where a refund rejection in FORM GST RFD-06 is later allowed in appeal, the registered person must file a fresh refund application under the category Refund on account of assessment/provisional assessment/appeal/any other order claiming the amount allowed in appeal; the applicant need not debit the electronic credit ledger again but must provide order details and upload the appellate order, the original FORM GST RFD-06 and related documents. The proper officer will sanction the allowed amount, issue FORM GST RFD-06 and FORM GST RFD-05, and ensure re credit of any remaining debited credit in accordance with the guidelines in para 4.2 of Circular No. GST-28/2018-19.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund on account of appeal: file fresh FORM GST RFD-01 claiming allowed amount and obtain re credit per procedure.
Where a refund rejection in FORM GST RFD-06 is later allowed in appeal, the registered person must file a fresh refund application under the category Refund on account of assessment/provisional assessment/appeal/any other order claiming the amount allowed in appeal; the applicant need not debit the electronic credit ledger again but must provide order details and upload the appellate order, the original FORM GST RFD-06 and related documents. The proper officer will sanction the allowed amount, issue FORM GST RFD-06 and FORM GST RFD-05, and ensure re credit of any remaining debited credit in accordance with the guidelines in para 4.2 of Circular No. GST-28/2018-19.
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